### Question
How is the "nonhighway recreational fuel taxes" defined?


### Answer
The term **nonhighway recreational fuel taxes** is defined in *26 U.S.C. § 9503* as follows -

> taxes under section [2](#9503_2_target) 4041 and 4081 (to the extent attributable to the Highway Trust Fund financing rate) with respect to—


(i) fuel used in vehicles on recreational trails or back country terrain (including vehicles registered for highway use when used on recreational trails, trail access roads not eligible for funding under title 23, United States Code, or back country terrain), and


(ii) fuel used in campstoves and other nonengine uses in outdoor recreational equipment

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

