
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 16USC460l-11]

 
                         TITLE 16--CONSERVATION
 
   CHAPTER 1--NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES
 
              SUBCHAPTER LXIX--OUTDOOR RECREATION PROGRAMS
 
                Part B--Land and Water Conservation Fund
 
Sec. 460l-11. Transfers to and from land and water conservation 
        fund
        

(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 this part 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, 2004, 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, 2003; 
    and
        (2) 80 percent of the floor stocks refunds made before October 
    1, 2004, under section 6412(a)(2) of title 26 with respect to 
    gasoline to be used in motorboats.

(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.)

                       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

    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.

                  Section Referred to in Other Sections

    This section is referred to in section 460l-5 of this title.
