### Question
How does Establishment of Trust Funds define small-engine fuel taxes?


### Answer
Under *26 U.S.C. § 9503*, **small-engine fuel taxes** is defined as:

> the taxes under section 4081 with respect to gasoline used as a fuel in the nonbusiness use of small-engine outdoor power equipment, 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**

