small-engine fuel taxes
Defined in 1 place of the United States Code.
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 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 “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.
Source
- 1997–present26 U.S.C. § 9503Internal Revenue Code · Highway Trust Fund · in this section