### Question
How is the term motorboat fuel taxes defined?


### Answer
The term **motorboat fuel taxes** is defined in *26 U.S.C. § 9503* as the following:

> the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are attributable to the Highway Trust Fund financing rate

#### Citation:
  - *26 U.S.C. § 9503*
  - Heading: **Subtitle I-Trust Fund Code > CHAPTER 98-TRUST FUND CODE > Subchapter A-Establishment of Trust Funds**

