Federal · Title 54 — National Park Service And Related Programs
54 U.S.C. § 200310: Transfers to and from Fund
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There shall be set aside in the Fund the amounts specified in section 9503(c)(3)(B) of the Internal Revenue Code of 1986 ( 26 U.S.C. 9503(c)(3)(B) ). the amounts paid before October 1, 2029 , under section 6421 of the Internal Revenue Code of 1986 ( 26 U.S.C. 6421 ) with respect to gasoline used after December 31, 1964 , in motorboats, on the basis of claims filed for periods ending before October 1, 2028 ; and 80 percent of the floor stocks refunds made before October 1, 2029 , under section 6412(a)(1) of the Internal Revenue Code of 1986 ( 26 U.S.C. 6412(a)(1) ) with respect to gasoline to be used in motorboats.
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