US Codex

Notes

§6412. Floor stocks refunds — Inbound Citations

26 U.S.C. § 6412

Cited by 2 provisions in release 119-102.

Citations to §6412(a)

26 U.S.C. § 9503(c)(2)

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(2) The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to the floor stocks refunds made before July 1, 2029, under section 6412(a). The amounts payable from the Highway Trust Fund under the preceding sentence shall be determined by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund.

Citations to §6412(a)(1)

54 U.S.C. § 200310(b)(2)

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(2) 80 percent of the floor stocks refunds made before October 1, 2029, 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.