mass transit portion

(2) Transfers to Mass Transit Account The Secretary of the Treasury shall transfer to the Mass Transit Account the mass transit portion of the amounts appropriated to the Highway Trust Fund under subsection (b) which are attributable to taxes under sections 4041 and 4081 imposed after March 31, 1983 . For purposes of the preceding sentence, the term “mass transit portion” means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of— (A) except as otherwise provided in this sentence, 2.86 cents per gallon, (B) 1.43 cents per gallon in the case of any partially exempt methanol or ethanol fuel (as defined in section 4041(m)) none of the alcohol in which consists of ethanol, (C) 1.86 cents per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D) ) in the case of liquefied natural gas, (D) 2.13 cents per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C) ) in the case of liquefied petroleum gas, and (E) 9.71 cents per MCF (determined at standard temperature and pressure) in the case of compressed natural gas.

Source

26 USC § 9503(e)(2)


Scoping language

None identified, default scope is assumed to be the parent (subchapter A) of this section.
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