small-engine fuel taxes
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 9503 — in this section (2 versions over time)
For purposes of this paragraph, the term “small-engine fuel taxes” means the taxes under section 4081 with respect to gasoline used as a fuel in the nonbusiness use of small-engine outdoor power equipment, but only to the extent such taxes are deposited into the Highway Trust Fund.