Section 86.30 - What is the source of BIG funds?(a) BIG receives Federal funding as a percentage of the annual revenues to the Sport Fish Restoration and Boating Trust Fund (Trust Fund) [26 U.S.C. 4161(a) , 4162 , 9503(c) , and 9504 ].(b) The Trust Fund receives revenue from sources including: (1) Excise taxes paid by manufacturers on sportfishing equipment and electric outboard motors;(2) Fuel taxes attributable to motorboats and nonbusiness use of small-engine power equipment; and(3) Import duties on fishing tackle, yachts, and pleasure craft.