### Question
How is the "mass transit portion" defined?


### Answer
The term **mass transit portion** is defined in *26 U.S.C. § 9503* as follows -

> an amount determined at the rate of 2.85 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**

