§ 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 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