### Question
How does Trust Fund Code define mass transit portion?


### Answer
Under *26 U.S.C. § 9503*, **mass transit portion** is defined as:

> an amount determined at the rate of 2 cents for each gallon with respect to which tax was imposed under section 4041 or 4081

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

