motorboat fuel taxes
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “motorboat fuel taxes” means the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are attributable to the Highway Trust Fund financing rate.
Source
- 1994–199726 U.S.C. § 9503Internal Revenue Code · Highway Trust Fund · in this section
For purposes of this paragraph, the term “motorboat fuel taxes” means the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are deposited into the Highway Trust Fund.
Source
- 1997–present26 U.S.C. § 9503Internal Revenue Code · Highway Trust Fund · in this section