Browse Arkansas Code titles and sections
26 U.S.C. § 4461 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4461
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: be6471f30ed75173045833d1949863186a19b608462d3253f90dcc8135244400. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_9ab9067f0eb6f4aeb390657b
Source file: Laws/federal/codes/united-states-code/title-26/section-4461-imposition-of-tax--8a2523a1ec.md
Pages: Not recorded – Not recorded
Passage SHA-256: 5f215314f8a9b0616ac64b2ceedd8b11337e4039919afce0ccacad0766717be9
Source location: Title 26, Chapter 36, § 4461; chapter-036-certain-other-excise-taxes.md
Stored source content
**(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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4462
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There is hereby imposed a tax of $3 per passenger on a covered voyage.
**(b) By whom paid** The tax imposed by this section shall be paid by the person providing the covered voyage.
**(c) Time of imposition** The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4471
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(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*
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4042
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
No tax shall be imposed by this subchapter—
(1) **Parimutuels** — On any wager placed with, or on any wager placed in a wagering pool conducted by, a parimutuel wagering enterprise licensed under State law,
(2) **Coin-operated devices** — On any wager placed in a coin-operated device (as defined in section 4462 as in effect for years beginning before July 1, 1980), or on any amount paid, in lieu of inserting a coin, token, or similar object, to operate a device described in section 4462(a)(2) (as so in effect), or
(3) **State-conducted lotteries, etc.** — On any wager placed in a sweepstakes, wagering pool, or lottery which is conducted by an agency of a State acting under authority of State law, but only if such wager is placed with the State agency conducting such sweepstakes, wagering pool, or lottery, or with its authorized employees or agents.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4402
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6806
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Trust fund** There are authorized to be appropriated out of the Harbor Maintenance Trust Fund, established by [section 9505 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9505&num=0&edition=prelim), for each fiscal year such sums as may be necessary to pay—
(1) 100 percent of the eligible operations and maintenance costs of those portions of the Saint Lawrence Seaway operated and maintained by the Great Lakes St. Lawrence Seaway Development Corporation for such fiscal year; and
(2) up to 100 percent of the eligible operations and maintenance costs assigned to commercial navigation of all harbors and inland harbors within the United States.
**(b) General fund** There are authorized to be appropriated out of the general fund of the Treasury of the United States for each fiscal year such sums as may be necessary to pay the balance of all eligible operations and maintenance costs not provided by payments from the Harbor Maintenance Trust Fund under this section.
**(c) Operation and maintenance of harbor projects**
(1) **In general** — To the maximum extent practicable, the Secretary shall make expenditures to pay for operation and maintenance costs of the harbors and inland harbors referred to in subsection (a)(2), including expenditures of funds appropriated from the Harbor Maintenance Trust Fund, based on an equitable allocation of funds among all such harbors and inland harbors.
(2) **Criteria**
(A) *In general* — In determining an equitable allocation of funds under paragraph (1), the Secretary shall—
(i) consider the information obtained in the assessment conducted under subsection (e);
(ii) consider the national and regional significance of harbor operations and maintenance; and
(iii) as appropria
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 2238b–1
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2977
TITLE 26—INTERNAL REVENUE CODE
§ 4462
1965—Pub. L. 89–44, title IV, §§ 402, 404, June 21, 1965,
79 Stat. 148, 149, struck out items for subchapters A and
C.
1956—Act June 29, 1956, ch. 462, title II, § 206(c), 70
Stat. 391, added item for subchapter D.
Subchapter A—Harbor Maintenance Tax
Sec.
4461.
Imposition of tax.
4462.
Definitions and special rules.
Editorial Notes
PRIOR PROVISIONS
A prior subchapter A (§§ 4451 to 4457), act Aug. 16, 1954,
ch. 736, 68A Stat. 529, 530, related to tax on playing
cards, prior to repeal by Pub. L. 89–44, title IV, § 402,
June 21, 1965, 79 Stat. 148. Repeal of sections 4451 to 4457
applicable on and after June 22, 1965, see section
701(c)(2) of Pub. L. 89–44, set out in part as an Effective
Date of 1965 Amendment note under section 4905 of this
title.
§ 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.
(Added Pub. L. 99–662, title XIV, § 1402(a), Nov.
17, 1986, 100 Stat. 4266; amended Pub. L. 101–508,
title XI, § 11214(a), Nov. 5, 1990, 104 Stat. 1388–436;
Pub. L. 109–59, title XI, § 11116(b), Aug. 10, 2005,
119 Stat. 1951.)
Editorial Notes
PRIOR PROVISIONS
For prior section 4461, see Prior Provisions note set
out preceding section 447
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4461
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.