This report on non-highway recreational fuel taxes has been prepared by the Office of Tax Analysis (OTA) pursuant to a Congressional mandate in the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 101-240). Section 8003 of the ISTEA, which became effective December 18, 1991, established the National Recreational Trails Trust Fund, which was to be funded in part by revenues received by the Highway Trust Fund from non-highway recreational fuel taxes. Non-highway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internalt Revenue Code (IRC), sections 4041, 4081, and 4091 (to the extent attributable to the Highway Trust Fund financing rate) with respect to fuel used in vehicles on recreational trials or back country terrain, and fuel used in camp stoves and other non-engine uses in outdoor recreational equipment. Treasury estimates that these taxes amounted to approximately $65 millin and $66 million in fiscal years 1994 and 1995, respectively, or 0.36 percent and 0.31 percent, respectively, of total net Highway Truse Fund receipts.
Report to the Congress on Nonhighway Recreational Fuel Taxes, Fiscal Years 1994 and 1995
1997
26 pages
Report
Keine Angabe
Englisch
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