Report to Congress on the gasoline excise-tax revenues attributable to fuel used in recreational motorboats

Technical Report · Sun Jun 01 04:00:00 EDT 1986

OSTI ID:6329775

The Recreational Boating Safety and Facilities Improvement Act of 1980 established a Recreational Boating Safety and Facilities Improvement Fund into which the Secretary of the Treasury was directed to pay excise-tax revenues attributable to fuels used in recreational motor boats. The Act also required the Secretary of the Treasury to carry out a study to determine the amount of such payment. The study concluded that, in 1985, 1.08% of gasoline excise-tax revenues could be attributed to this source. The study also developed a methodology that can provide estimates of motorboat fuel consumption that can be updated annually when new Coast Guard data become available. Using the methodology would ensure that gasoline excise-tax revenues attributable to motorboats capture the relative growth in motorboat use. It could also incorporate new State studies on the use of fuel by size of motorboat.

• Research Organization: Department of the Treasury, Washington, DC (USA). Office of Tax Analysis
• OSTI ID: 6329775
• Report Number(s): PB-87-185104/XAB
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING, POLICY, AND ECONOMY
290200* -- Energy Planning & Policy-- Economics & Sociology
292000 -- Energy Planning & Policy-- Supply
Demand & Forecasting
DATA
ENERGY CONSUMPTION
FUEL CONSUMPTION
FUELS
GASOLINE
INFORMATION
LIQUID FUELS
MOTORBOATS
NUMERICAL DATA
PETROLEUM PRODUCTS
RECREATIONAL VEHICLES
STATISTICAL DATA
TAXES
VEHICLES