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Title 54 — National Park Service and Related ProgramsRelease 119-73not60

§200310 Transfers to and From Fund

Title 54 › Subtitle Subtitle II— Outdoor Recreation Programs › Chapter 2003— LAND AND WATER CONSERVATION FUND › § 200310

Last updated Apr 5, 2026|Official source

Summary

Put into the Fund the dollar amounts that 26 U.S.C. 9503(c)(3)(B) requires. The Treasury Secretary must move money from that Fund into the Treasury’s general fund to match two things: (1) amounts paid before October 1, 2029, under 26 U.S.C. 6421 for gasoline used in motorboats after December 31, 1964, based on claims for periods ending before October 1, 2028; and (2) 80% of the floor‑stocks refunds made before October 1, 2029, under 26 U.S.C. 6412(a)(1) for gasoline to be used in motorboats.

Full Legal Text

Title 54, §200310

National Park Service and Related Programs — Source: USLM XML via OLRC

(a)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)).
(b)There shall be paid from time to time from the Fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to—
(1)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
(2)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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 20031016 U.S.C. 460l–11.Pub. L. 88–578, title II, § 201, Sept. 3, 1964, 78 Stat. 904; Pub. L. 91–605, title III, § 302, Dec. 31, 1970, 84 Stat. 1743; Pub. L. 94–273, § 3(4), Apr. 21, 1976, 90 Stat. 376; Pub. L. 94–280, title III, § 302, May 5, 1976, 90 Stat. 456; Pub. L. 95–599, title V, § 503(b), Nov. 6, 1978, 92 Stat. 2757; Pub. L. 97–424, title V, § 531(c), Jan. 6, 1983, 96 Stat. 2191; Pub. L. 99–514, § 2, title XVIII, § 1875(e), Oct. 22, 1986, 100 Stat. 2095, 2897; Pub. L. 100–17, title V, § 503(c), Apr. 2, 1987, 101 Stat. 258; Pub. L. 101–508, title XI, § 11211(g)(2), Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, § 8002(d)(2)(B), Dec. 18, 1991, 105 Stat. 2204; Pub. L. 105–178, title IX, § 9002(c)(2)(B), June 9, 1998, 112 Stat. 500; Pub. L. 109–59, title XI, § 11101(c)(2)(B), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(e)(2)(B), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, §402(e)(2)(B), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, §402(d)(2)(B), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, §40102(e)(2)(B), July 6, 2012, 126 Stat. 845. In subsection (a), the words “(relating to special motor fuels and gasoline used in motorboats)” are omitted as unnecessary. In subsection (b), the words “(relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems)” are omitted as unnecessary.

Editorial Notes

Amendments

2021—Subsec. (b). Pub. L. 117–58 substituted “
October 1, 2029” for “
October 1, 2023” in pars. (1) and (2) and “
October 1, 2028” for “
October 1, 2022” in par. (1). 2015—Subsec. (b)(1). Pub. L. 114–94 substituted “
October 1, 2023” for “
October 1, 2017” and “
October 1, 2022” for “
October 1, 2016”. Subsec. (b)(2). Pub. L. 114–94, § 31102(e)(2)(B)(i), substituted “
October 1, 2023” for “
October 1, 2017”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2021 AmendmentAmendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of Title 26, Internal Revenue Code.

Effective Date

of 2015 AmendmentAmendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of Title 26, Internal Revenue Code.

Reference

Citations & Metadata

Citation

54 U.S.C. § 200310

Title 54 — National Park Service and Related Programs

Last Updated

Apr 5, 2026

Release point: 119-73not60