REPORT TO CONGRESS ON NONHIGHWAY RECREATIONAL FUEL TAXES

The report on nonhighway 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. 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 nonhighway recreational fuel taxes. Nonhighway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internal Revenue Code (IRC) sections 4041, 4081, and 4091 with respect to fuel used in vehicles on recreational trails 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 $63 million and $64 million in fiscal years 1992 and 1993, respectively. or 0.38% and 0.36% respectively of total Highway Trust Fund revenues.

• Corporate Authors:

  Department of the Treasury

  1500 Pennsylvania Avenue, NW
  Washington, DC  United States  20220
• Authors:
  • Yuskavaga, R
  • Rider, M
• Publication Date: 1994-6

Language

• English

Media Info

• Pagination: 14 p.

Subject/Index Terms

• TRT Terms: All terrain vehicles; Fuels; Recreational facilities; Recreational vehicles; Taxation; Taxes
• Identifier Terms: Intermodal Surface Transportation Efficiency Act of 1991
• Subject Areas: Energy; Finance; Highways; Terminals and Facilities; I10: Economics and Administration;

Filing Info

• Accession Number: 00676825
• Record Type: Publication
• Files: TRIS
• Created Date: Apr 12 1995 12:00AM