---
kind: "section"
citation: "50 C.F.R. § 86.30"
title: "50"
number: "86.30"
heading: "What is the source of BIG funds?"
url: "https://uscodex.org/cfr/50/86.30"
---

# §86.30. What is the source of BIG funds?

- (a) BIG receives Federal funding as a percentage of the annual revenues to the Sport Fish Restoration and Boating Trust Fund (Trust Fund) [26 U.S.C. [4161(a)](/usc/26/4161.md?p=a), [4162](/usc/26/4162.md), [9503(c)](/usc/26/9503.md?p=c), and [9504](/usc/26/9504.md)].
- (b) **The Trust Fund receives revenue from sources including—**
  - (1) Excise taxes paid by manufacturers on sportfishing equipment and electric outboard motors;
  - (2) Fuel taxes attributable to motorboats and nonbusiness use of small-engine power equipment; and
  - (3) **Import duties on fishing tackle, yachts, and pleasure craft.**

## Notes

### Authority

Authority: 16 U.S.C. 777c, g, and g-1.

### Source

Source: 80 FR 26161, May 6, 2015, unless otherwise noted.