104 STAT. 1388-428 PUBLIC LAW 101-508—NOV. 5, 1990 " (5) TRANSFERS FROM THE TRUST FUND FOR SMALL-ENGINE FUEL TAXES.— "(A) IN GENERAL.—The Secretary shall pay from time to time from the Highway Trust Fund into the Sport Fish Restoration Account in the Aquatic Resources Trust Fund amounts (as determined by him) equivalent to the smallengine fuel taxes received on or after December 1, 1990, and before October 1, 1995. "(B) SMALL-ENGINE FUEL TAXES. —For purposes of this paragraph, the term 'small-engine fuel taxes' means the taxes under section 4081 with respect to gasoline used as a fuel in the nonbusiness use of small-engine outdoor power equipment, but only to the extent such taxes are attributable to the Highway Trust Fund financing rate under such section." (2) CONFORMING AMENDMENT.—Section 9504(a)(2) (relating to accounts in aquatic resources trust fund) is amended by inserting "section 9503(c)(5)," after "section 9503(c)(4),". (3) EXPENDITURES FOR COASTAL WETLANDS RESTORATION. —Section 9504(b)(2) (relating to expenditures from sport fish restoration account) is amended to read as follows: "(2) EXPENDITURES FROM ACCOUNT.—Amounts in the Sport Fish Restoration Account shall be available, as provided by appropriation Acts, for making expenditures— "(A) to carry out the purposes of the Act entitled 'An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes', approved August 9, 1950 (as in effect on October 1, 1988), and "(B) to carry out the purposes of any law which is substantially identical to S. 3252 of the 101st Congress, as introduced. Amounts transferred to such account under section 9503(c)(5) may be used only for making expenditures described in subparagraph (B) of this paragraph. 26 USC 9503 (4) EFFECTIVE DATE. — The amendments made by this subsecnote. tion shall take effect on December 1, 1990. 26 USC 4081 0*) FLOOR STOCKS TAXES.— note. (1) IMPOSITION OF TAX.— In the case of— (A) gasoline and diesel fuel on which tax WEIS imposed under section 4081 or 4091 of such Code before December 1, 1990, and which is held on such date by any person, or (B) diesel fuel on which no tax was imposed under section 4091 of such Code at the Highway Trust Fund financing rate before December 1, 1990, and which is held on such date by any person for use as a fuel in a train, there is hereby imposed a floor stocks tax on such gasoline and diesel fuel. (2) RATE OF TAX.— The rate of the tax imposed by paragraph (1) shall be— (A) 5 cents per gallon in the case of fuel described in paragraph (I)(A), and (B) 2.5 cents per gallon in the case of fuel described in paragraph (I)(B). In the case of any fuel held for use in producing a mixture described in section 4081(c)(l) or section 4091(c)(l)(A) of such Code, subparagraph (A) shall be applied by substituting "6.22
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