Chapter 98, Subchapter A, Section 9505, Subsection (c) · 26 U.S.C. Chapter 98

Contents

(c)Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—

(1)to carry out section 210 of the Water Resources Development Act of 1986,

(2)for payments of rebates of tolls or charges pursuant to section 13(b) of the Act of May 13, 1954 (as in effect on April 1, 1987), and

(3)for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.

United States Government work; public domain under 17 U.S.C. § 105.

Defined terms · 9

Show every defined term

applicable amount
means—
covered motor vehicle safety penalty collections
means any amount collected in connection with a civil penalty under section 30165 of title 49, United States Code, reduced by any award authorized by the Secretary of Transportation to be paid to any person in connection with information provided by such person related to a violation of chapter 301 of such title which is a predicate to such civil penalty.
Highway Account
means the portion of the Highway Trust Fund which is not the Mass Transit Account.
mass transit portion
means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of—
motorboat fuel taxes
means the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are deposited into the Highway Trust Fund.
net highway receipts
means, with respect to any period, the excess of—
net revenues
means the amount estimated by the Secretary of the Treasury based on the excess of—
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.
unfunded highway authorizations
means, at any time, the excess (if any) of—