PUBLIC LAW 97-424—JAN. 6, 1983
96 STAT. 21(53
1474(a)) and in section 26(a) (46 U.S.C. 1475(a)) immediately after "promulgate, may". (2) In section 26(b) and (c) (46 U.S.C. 1475 (b) and (c))— (A) by striking "appropriated" and inserting "authorized to be expended"; and (B) by adding at the end thereof the following: "His action in doing so shall be deemed a contractual obligation of the United States for the payment of the proportional share of the cost of implementing the program.". (3) In section 26(d) (46 U.S.C. 1475(d))— (A) by striking "appropriated" in the third and fourth sentences and inserting in lieu thereof "authorized to be expended"; (B) by inserting immediately after the third sentence the following: "Approval of those elements of a combined program shall be deemed a contractual obligation of the United States for the payment of the proportional share of the cost of implementing State recreational boating safety programs pursuant to this Act."; and (C) by adding at the end thereof the following: "Approval of those elements of a combined program shall be deemed a contractual obligation of the United States for the payment of the proportional share of the cost of implementing State recreational boating facilities programs pursuant to this Act.". (4) In section 30 (46 U.S.C. 1479) by striking the section heading and all that follows thereafter and inserting in lieu thereof the following: " AUTHORIZATION O F CONTRACTS P E N D I N G AUTHORITY FOR S T A T E REC-
R E A T I O N A L BOATING SAFETY AND FACILITIES IMPROVEMENT PROGRAMS
"SEC. 30. For the purposes of providing financial assistance for State recreational boating safety and facilities improvement programs, the Secretary is authorized to expend, subject to such amounts as are provided in appropriations Acts for liquidation of contract authority, an amount equal to the revenues accruing each fiscal year from the taxes under section 4041(b) of the Internal Revenue Code of 1954 with respect to special motor fuels used as fuel in motor boats and under section 4081 of such Code with respect to gasoline used as fuel in motor boats. Of the funds available for allocations and distribution for recreational boating safety and facilities improvement programs, one-third shall be allocated for recreational boating safety programs and two-thirds shall be allocated for recreational boating facilities improvement programs beginning with fiscal year 1983. Any funds authorized to be expended for State recreational and boating safety improvement programs shall remain available until expended and shall be deemed to have been expended only if a sum equal to the total amounts authorized to be expended under this section for the fiscal year in question and all previous fiscal years have been obligated. Any funds that were previously obligated but are released by payment of a final voucher or modification of a program acceptance shall be credited to the balance of unobligated funds and shall be immediately available for expenditure.".
97-200 O—84—pt. 2
26: QL3
26 USC 4041. 26 USC 4081.
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