§ 200310. Transfers to and from Fund

• (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, 2023 , 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, 2022 ; and
  • (2) 80 percent of the floor stocks refunds made before October 1, 2023 , 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.