US Code Title 16 Section 460

CITE

    16 USC Sec. 460l-11                                         01/08/2008

EXPCITE

    TITLE 16 - CONSERVATION
    CHAPTER 1 - NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES
    SUBCHAPTER LXIX - OUTDOOR RECREATION PROGRAMS
    Part B - Land and Water Conservation Fund

HEAD

    Sec. 460l-11. Transfers to and from land and water conservation
      fund

STATUTE

    (a) Motorboat fuel taxes from highway trust fund into conservation
      fund
      There shall be set aside in the land and water conservation fund
    in the Treasury of the United States provided for in sections 460l-
    4 to 460l-6a and 460l-7 to 460l-10e of this title the amounts
    specified in section 9503(c)(4)(B) of title 26 (relating to special
    motor fuels and gasoline used in motorboats).
    (b) Refunds of gasoline taxes for certain nonhighway purposes or
      used by local transit systems and motorboat fuel taxes from
      conservation fund into general fund of Treasury
      There shall be paid from time to time from the land and water
    conservation 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, 2012, under section 6421
      of title 26 (relating to amounts paid in respect of gasoline used
      for certain nonhighway purposes or by local transit systems) with
      respect to gasoline used after December 31, 1964, in motorboats,
      on the basis of claims filed for periods ending before October 1,
      2011; and
        (2) 80 percent of the floor stocks refunds made before October
      1, 2012, under section 6412(a)(2) of title 26 with respect to
      gasoline to be used in motorboats.

SOURCE

    (Pub. L. 88-578, title II, Sec. 201, Sept. 3, 1964, 78 Stat. 904;
    Pub. L. 91-605, title III, Sec. 302, Dec. 31, 1970, 84 Stat. 1743;
    Pub. L. 94-273, Sec. 3(4), Apr. 21, 1976, 90 Stat. 376; Pub. L. 94-
    280, title III, Sec. 302, May 5, 1976, 90 Stat. 456; Pub. L. 95-
    599, title V, Sec. 503(b), Nov. 6, 1978, 92 Stat. 2757; Pub. L. 97-
    424, title V, Sec. 531(c), Jan. 6, 1983, 96 Stat. 2191; Pub. L. 99-
    514, Sec. 2, title XVIII, Sec. 1875(e), Oct. 22, 1986, 100 Stat.
    2095, 2897; Pub. L. 100-17, title V, Sec. 503(c), Apr. 2, 1987, 101
    Stat. 258; Pub. L. 101-508, title XI, Sec. 11211(g)(2), Nov. 5,
    1990, 104 Stat. 1388-427; Pub. L. 102-240, title VIII, Sec.
    8002(d)(2)(B), Dec. 18, 1991, 105 Stat. 2204; Pub. L. 105-178,
    title IX, Sec. 9002(c)(2)(B), June 9, 1998, 112 Stat. 500; Pub. L.
    109-59, title XI, Sec. 11101(c)(2)(B), Aug. 10, 2005, 119 Stat.
    1944.)

REFERENCES IN TEXT

      Section 6412(a)(2) of title 26, referred to in subsec. (b)(2),
    was redesignated as "section 6412(a)(1) of title 26" by Pub. L. 94-
    455, Sec. 1906(22), Oct. 4, 1976, 90 Stat. 1827.

AMENDMENTS

      2005 - Subsec. (b). Pub. L. 109-59 substituted "2011" for "2003"
    in par. (1) and "2012" for "2004" in pars. (1) and (2).
      1998 - Subsec. (b). Pub. L. 105-178 substituted "2003" for "1997"
    in par. (1) and "2004" for "1998" in pars. (1) and (2).
      1991 - Subsec. (b). Pub. L. 102-240 substituted "1997" for "1995"
    and "1998" for "1996" wherever appearing.
      1990 - Subsec. (b). Pub. L. 101-508 substituted "1995" for "1993"
    and "1996" for "1994" wherever appearing.
      1987 - Subsec. (b). Pub. L. 100-17 substituted "1993" for "1988"
    and "1994" for "1989" wherever appearing.
      1986 - Subsec. (a). Pub. L. 99-514, Sec. 2, substituted "Internal
    Revenue Code of 1986" for "Internal Revenue Code of 1954", which
    for purposes of codification was translated as "title 26" thus
    requiring no change in text.
      Pub. L. 99-514, Sec. 1875(e), substituted "section 9503(c)(4)(B)
    of title 26" for "section 209(f)(5) of the Highway Revenue Act of
    1956".
      Subsec. (b)(1). Pub. L. 99-514, Sec. 2, substituted "Internal
    Revenue Code of 1986" for "Internal Revenue Code of 1954", which
    for purposes of codification was translated as "title 26" thus
    requiring no change in text.
      1983 - Subsec. (b). Pub. L. 97-424 substituted "1989" for "1985"
    and "1988" for "1984" wherever appearing.
      1978 - Subsec. (b). Pub. L. 95-599 substituted "1984" for "1979"
    and "1985" for "1980" wherever appearing.
      1976 - Subsec. (b). Pub. L. 94-280 substituted "1979" for "1977"
    and "1980" for "1978" wherever appearing.
      Pub. L. 94-273 substituted "October" for "July" wherever
    appearing.
      1970 - Subsec. (b). Pub. L. 91-605 substituted "1977" for "1972"
    and "1978" for "1973" wherever appearing.
                     EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by section 1875(e) of Pub. L. 99-514 effective as if
    included in the provision of the Tax Reform Act of 1984, Pub. L. 98-
    369, to which such amendment relates, except as otherwise
    provided, see section 1881 of Pub. L. 99-514, set out as a note
    under section 48 of Title 26, Internal Revenue Code.
                     EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by Pub. L. 97-424 effective Jan. 1, 1983, see section
    531(e) of Pub. L. 97-424, set out as an Effective Date; Savings
    Provision note under section 9503 of Title 26, Internal Revenue
    Code.
                              EFFECTIVE DATE
      Section effective Jan. 1, 1965, see note set out under section
    460l-4 of this title.
            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] of
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of Title 26, Internal Revenue Code.