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26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways

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Source file: Laws/federal/codes/united-states-code/title-26/section-4042-tax-on-fuel-used-in-commercial-transportation-on-inland-waterways--094600a3f1.md
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Source location: Title 26, Chapter 31, § 4042; chapter-031-retail-excise-taxes.md

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**(a) In general** There is hereby imposed a tax on any liquid used during any calendar quarter by any person as a fuel in a vessel in commercial waterway transportation. **(b) Amount of tax** (1) **In general** — The rate of the tax imposed by subsection (a) is the sum of— (A) the Inland Waterways Trust Fund financing rate, and (B) the Leaking Underground Storage Tank Trust Fund financing rate. (2) **Rates** — For purposes of paragraph (1)— (A) The Inland Waterways Trust Fund financing rate is 29 cents per gallon. (B) The Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon. (3) **Exception for fuel on which Leaking Underground Storage Tank Trust Fund financing rate separately imposed** — The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax was imposed with respect to such fuel under section 4041(d) or 4081 at the Leaking Underground Storage Tank Trust Fund financing rate. (4) **Termination of Leaking Underground Storage Tank Trust Fund financing rate** — The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply. **(c) Exemptions** (1) **Deep-draft ocean-going vessels** — The tax imposed by subsection (a) shall not apply with respect to any vessel designed primarily for use on the high seas which has a draft of more than 12 feet. (2) **Passenger vessels** — The tax imposed by subsection (a) shall not apply with respect to any vessel used primarily for the transportation of persons. (3) **Use by State or local government in transporting property in a state or local business** — Subparagraph (B) of subsection (d)(1) shall not apply with respect to use by a State or political subdivision thereof. (4) **Use in moving lash and seabee ocean-going barges** — The tax imposed by subsection (a) shall not apply with respect to use for movement by tug of exclusively LASH (Lighter-aboard-ship) and SEABEE ocean-going barges released by their ocean-going carriers solely to pick up or deliver international cargoes. **(d) Definitions** For purposes of this section— (1) **Commercial waterway transportation** — The term “commercial waterway transportation” means any use of a vessel on any inland or intracoastal waterway of the United States— (A) in the business of transporting property for compensation or hire, or (B) in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage). (2) **Inland or intracoastal waterway of the United States** — The term “inland or intracoastal waterway of the United States” means any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978. (3) **Person** — The term “person” includes the United States, a State, a political subdivision of a State, or any agency or instrumentality of any of the foregoing. **(e) Date for filing return** The date for filing the return of the tax imposed by this section for any calendar quarter shall be the last day of the first month following such quarter.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4222 — Registration

**(a) General rule** Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the first purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section. **(b) Exceptions** (1) **Purchases by State and local governments** — Subsection (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. (2) **Under regulations** — Subject to such regulations as the Secretary may prescribe for the purpose of this paragraph, the Secretary may relieve the purchaser or the second purchaser, or both, from the requirement of registering under this section. (3) **Certain purchases and sales by the United States** — Subsection (a) shall apply to purchases and sales by the United States only to the extent provided by regulations prescribed by the Secretary. (4) **Repealed. Pub. L. 89–44, title II, § 208(e), June 21, 1965, 79 Stat. 141]** (5) **Supplies for vessels or aircraft** — Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry ou

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4462 — Definitions and special rules

**(a) Definitions** For purposes of this subchapter— (1) **Port use** — The term “port use” means— (A) the loading of commercial cargo on, or (B) the unloading of commercial cargo from, a commercial vessel at a port. (2) **Port** (A) *In general* — The term “port” means any channel or harbor (or component thereof) in the United States, which— (i) is not an inland waterway, and (ii) is open to public navigation. (B) *Exception for certain facilities* — The term “port” does not include any channel or harbor with respect to which no Federal funds have been used since 1977 for construction, maintenance, or operation, or which was deauthorized by Federal law before 1985. (C) *Special rule for Columbia River* — The term “port” shall include the channels of the Columbia River in the States of Oregon and Washington only up to the downstream side of Bonneville lock and dam. (3) **Commercial cargo** (A) *In general* — The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire. (B) *Certain items not included* — The term “commercial cargo” does not include— (i) bunker fuel, ship’s stores, sea stores, or the legitimate equipment necessary to the operation of a vessel, or (ii) fish or other aquatic animal life caught and not previously landed on shore. (4) **Commercial vessel** (A) *In general* — The term “commercial vessel” means any vessel used— (i) in transporting cargo by water for compensation or hire, or (ii) in transporting cargo by water in the business of the owner, lessee, or operator of the vessel. (B) *Exclusion of ferries* (i) *In general* — The term “commercial vessel” does not include any ferry engaged primarily in the ferr

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4293 — Exemption for United States and possessions

The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 23 — Adoption expenses

**(a) Allowance of credit** (1) **In general** — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer. (2) **Year credit allowed** — The credit under paragraph (1) with respect to any expense shall be allowed— (A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and (B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred. (3) **$10,000 credit for adoption of child with special needs regardless of expenses** — In the case of an adoption of a child with special needs which becomes final during a taxable year, the taxpayer shall be treated as having paid during such year qualified adoption expenses with respect to such adoption in an amount equal to the excess (if any) of $10,000 over the aggregate qualified adoption expenses actually paid or incurred by the taxpayer with respect to such adoption during such taxable year and all prior taxable years. (4) **Portion of credit refundable** — So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart. **(b) Limitations** (1) **Dollar limitation** — The aggregate amount of qualified adoption expenses which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000. (2) **Income limitation** (A) *In general* —

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26 U.S.C. § 4461 — Imposition of tax

**(a) General rule** There is hereby imposed a tax on any port use. **(b) Amount of tax** The amount of the tax imposed by subsection (a) on any port use shall be an amount equal to 0.125 percent of the value of the commercial cargo involved. **(c) Liability and time of imposition of tax** (1) **Liability** — The tax imposed by subsection (a) shall be paid by— (A) in the case of cargo entering the United States, the importer, or (B) in any other case, the shipper. (2) **Time of imposition** — Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4041 — Imposition of tax

**(a) Diesel fuel and special motor fuels** (1) **Tax on diesel fuel and kerosene in certain cases** (A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)— (i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or (ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i). (B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded. (C) *Rate of tax* (i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use. (ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be— (I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005, (II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and (III) 0 after December 31, 2006. (iii) *Rate of tax on certain buses* (I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents

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Federal law — U.S. Code and appendices · legal_authorities

33 U.S.C. § 1804 — Inland and intracoastal waterways of the United States

For purposes of [section 4042 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4042&num=0&edition=prelim) (relating to tax on fuel used in commercial transportation on inland waterways) and for purposes of section 1802 11 See References in Text note below. of this title, the following inland and intracoastal waterways of the United States are described in this section: (1) Alabama-Coosa Rivers: From junction with the Tombigbee River at river mile (hereinafter referred to as RM) 0 to junction with Coosa River at RM 314. (2) Allegheny River: From confluence with the Monongahela River to form the Ohio River at RM 0 to the head of the existing project at East Brady, Pennsylvania, RM 72. (3) Apalachicola-Chattahoochee and Flint Rivers: Apalachicola River from mouth at Apalachicola Bay (intersection with the Gulf Intracoastal Waterway) RM 0 to junction with Chattachoochee 22 So in original. Probably should be “Chattahoochee”. and Flint Rivers at RM 107.8. Chattachoochee 2 River from junction with Apalachicola and Flint Rivers at RM 0 to Columbus, Georgia, at RM 155 and Flint River, from junction with Apalachicola and Chattahoochee Rivers at RM 0 to Bainbridge, Georgia, at RM 28. (4) Arkansas River (McClellan-Kerr Arkansas River Navigation System): From junction with Mississippi River at RM 0 to port of Catoosa, Oklahoma, at RM 448.2. (5) Atchafalaya River: From RM 0 at its intersection with the Gulf Intracoastal Waterway at Morgan City, Louisiana, upstream to junction with Red River at RM 116.8. (6) Atlantic Intracoastal Waterway: Two inland water routes approximately paralleling the Atlantic coast between Norfolk, Virginia, and Miami, Florida, for 1,192 miles via both the Albermarle 33 So in original. Probably should be “Albemarl

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26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

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33 U.S.C. § 2211 — “Secretary” defined

For purposes of this Act, the term “Secretary” means the Secretary of the Army.

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26 U.S.C. § 4042 — Tax on fuel used in commercial transpor-

Page 2882 TITLE 26—INTERNAL REVENUE CODE § 4042 SHORT TITLE OF 1970 AMENDMENT Pub. L. 91–258, title II, § 201(a), May 21, 1970, 84 Stat. 236, provided that: ‘‘This title [enacting sections 4271, 4272, 4281, 4282, 4491 to 4494, 6426, 6427, and 7275 of this title and section 1742 of former Title 49, Transpor- tation, amending this section and sections 39, 874, 4082, 4261, 4262, 4291 to 4294, 6156, 6201, 6206, 6401, 6415, 6416, 6420, 6421, 6424, 6675, 7210, and 7603 to 7605 of this title, repealing former section 4263 of this title, enacting pro- visions set out as notes under section 104 of Title 4, Flag and Seal, Seat of Government, and the States, and section 1742 of former Title 49, and amending provision set out as a note under section 120 of Title 23, High- ways] may be cited as the ‘Airport and Airway Revenue Act of 1970’.’’ SHORT TITLE OF 1956 AMENDMENTS Act June 29, 1956, ch. 462, title II, § 201(a), 70 Stat. 387, provided that: ‘‘This title [enacting sections 173 and 174 of Title 23, Highways, and sections 4426, 4481 to 4484 of this title, amending this section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of this title, and renumbering sections 4227 and 6422 of this title] may be cited as the ‘Highway Revenue Act of 1956’.’’ Act Mar. 29, 1956, ch. 115, § 1, 70 Stat. 66, provided: ‘‘That this Act [amending this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of this title] may be cited as the ‘Tax Rate Extension Act of 1956’.’’ SHORT TITLE OF 1955 AMENDMENT Act Mar. 30, 1955, ch. 18, § 1, 69 Stat. 14, provided: ‘‘That this Act [amending this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051,

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