### Question
Can you define what motorboat fuel taxes means?


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

> 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 deposited into the Highway Trust Fund

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

