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33 U.S.C. § 1804 — Inland and intracoastal waterways of the United States
Federal law — U.S. Code and appendices · legal_authorities
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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Stable record: federal_law:legal_authorities:record_usc_ea6b1e41c5518fffedccca9b
Source file: Laws/federal/codes/united-states-code/title-33/section-1804-inland-and-intracoastal-waterways-of-the-united-states--bece39c34b.md
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Passage SHA-256: 30b5eb81e27df3e83ffbb629fc1108fff9b920817c9b6bbaf808b621666da63e
Source location: Title 33, Chapter 32, § 1804; chapter-032-inland-waterways-trust-fund.md
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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 “Albemarle”. and Chesapeake Canal and Great Dismal Swamp Canal routes.
(7) Black Warrior-Tombigbee-Mobile Rivers: Black Warrior River System from RM 2.9, Mobile River (at Chickasaw Creek) to confluence with Tombigbee River at RM 45. Tombigbee River (to Demopolis at RM 215.4) to port of Birmingham, RM’s 374–411 and upstream to head of navigation on Mulberry Fork (RM 429.6), Locust Fork (RM 407.8), and Sipsey Fork (RM 430.4).
(8) Columbia River (Columbia-Snake Rivers Inland Waterways): From The Dalles at RM 191.5 to Pasco, Washington (McNary Pool), at RM 330, Snake River from RM 0 at the mouth to RM 231.5 at Johnson Bar Landing, Idaho.
(9) Cumberland River: Junction with Ohio River at RM 0 to head of navigation, upstream to Carthage, Tennessee, at RM 313.5.
(10) Green and Barren Rivers: Green River from junction with the Ohio River at RM 0 to head of navigation at RM 149.1.
(11) Gulf Intracoastal Waterway: From St. Mark’s River, Florida, to Brownsville, Texas, 1,134.5 miles.
(12) Illinois Waterway (Calumet-Sag Channel): From the junction of the Illinois River with the Mississippi River RM 0 to Chicago Harbor at Lake Michigan, approximately RM 350.
(13) Kanawha River: From junction with Ohio River at RM 0 to RM 90.6 at Deepwater, West Virginia.
(14) Kaskaskia River: From junction with the Mississippi River at RM 0 to RM 36.2 at Fayetteville, Illinois.
(15) Kentucky River: From junction with Ohio River at RM 0 to confluence of Middle and North Forks at RM 258.6.
(16) Lower Mississippi River: From Baton Rouge, Louisiana, RM 233.9 to Cairo, Illinois, RM 953.8.
(17) Upper Mississippi River: From Cairo, Illinois, RM 953.8 to Minneapolis, Minnesota, RM 1,811.4.
(18) Missouri River: From junction with Mississippi River at RM 0 to Sioux City, Iowa, at RM 734.8.
(19) Monongahela River: From junction with Allegheny River to form the Ohio River at RM 0 to junction of the Tygart and West Fork Rivers, Fairmont, West Virginia, at RM 128.7.
(20) Ohio River: From junction with the Mississippi River at RM 0 to junction of the Allegheny and Monongahela Rivers at Pittsburgh, Pennsylvania, at RM 981.
(21) Ouachita-Black Rivers: From the mouth of the Black River at its junction with the Red River at RM 0 to RM 351 at Camden, Arkansas.
(22) Pearl River: From junction of West Pearl River with the Rigolets at RM 0 to Bogalusa, Louisiana, RM 58.
(23) Red River: From RM 0 to the mouth of Cypress Bayou at RM 236.
(24) Tennessee River: From junction with Ohio River at RM 0 to confluence with Holstein and French Rivers at RM 652.
(25) White River: From RM 9.8 to RM 255 at Newport, Arkansas.
(26) Willamette River: From RM 21 upstream of Portland, Oregon, to Harrisburg, Oregon, at RM 194.
(27) Tennessee-Tombigbee Waterway: From its confluence with the Tennessee River to the Warrior River at Demopolis, Alabama.
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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
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** There are in the Army the following officers:
(1) Chief of Engineers.
(2) Surgeon General.
(3) Judge Advocate General.
(4) Chief of Chaplains.
**(b)** Each officer named in subsection (a), except the Judge Advocate General, shall be appointed by the President, by and with the advice and consent of the Senate, from officers above the grade of major who—
(1) have shown by extensive duty in the branch concerned, or by similar duty, that they are qualified for the appointment; and
(2) have been recommended by a board under subsection (e).
The Surgeon General may be appointed from officers in any corps of the Army Medical Department. The Judge Advocate General shall be appointed as prescribed in [section 7037 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section7037&num=0&edition=prelim).
**(c)** An officer appointed under subsection (b) normally holds office for four years. However, the President may terminate or extend the appointment at any time.
**(d)** Each officer named in subsection (a) shall perform duties prescribed by the Secretary of the Army and by law.
**(e)**
(1) Under the supervision of the Secretary, the Chief of Engineers may accept orders to provide services to another department, agency, or instrumentality of the United States or to a State or political subdivision of a State. The Chief of Engineers may provide any part of those services by contract. Services may be provided to a State, or to a political subdivision of a State, only if—
(A) the work to be undertaken on behalf of non-Federal interests involves Federal assistance and the head of the department or agency providing Federal assistance for the work does not object to the provision of services by the Chief of Engineers; and
(B) the se
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 7036
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is hereby established in the Treasury of the United States a trust fund to be known as the “Inland Waterways Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfer to Trust Fund of amounts equivalent to certain taxes** There are hereby appropriated to the Inland Waterways Trust Fund amounts equivalent to the taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways). The preceding sentence shall apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b).
**(c) Expenditures from Trust Fund**
(1) **In general** — Except as provided in paragraph (2), amounts in the Inland Waterways Trust Fund shall be available, as provided by appropriation Acts, for making construction and rehabilitation expenditures for navigation on the inland and coastal waterways of the United States described in section 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section.
(2) **Exception for certain projects** — Not more than ½ of the cost of any construction to which section 102(a) of the Water Resources Development Act of 1986 applies (as in effect on the date of the enactment of this section) may be paid from the Inland Waterways Trust Fund.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9507
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Construction** 75 percent of the costs of construction—
(1) of each project authorized by title III of this Act,
(2) of the project authorized by [section 652(j) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section652/j&num=0&edition=prelim), and
(3) allocated to inland navigation for the project authorized by section 844 of this Act,
shall be paid only from amounts appropriated from the general fund of the Treasury. 25 percent of such costs shall be paid only from amounts appropriated from the Inland Waterways Trust Fund. For purposes of this subsection, the term “construction” shall include planning, designing, engineering, surveying, the acquisition of all lands, easements, and rights-of-way necessary for the project, including lands for disposal of dredged material, and relocations necessary for the project.
**(b) Operation and maintenance** The Federal share of the cost of operation and maintenance of any project for navigation on the inland waterways is 100 percent.
**(c) Floodgates on the Inland Waterways**
(1) **Operation and maintenance carried out by the Secretary** — Notwithstanding any other provision of law, the Secretary shall be responsible for the operation and maintenance, including repair, of any flood gate, as well as any pumping station constructed within the channel as a single unit with that flood gate, that—
(A) was constructed as of June 10, 2014, as a feature of an authorized hurricane and storm damage reduction project; and
(B) crosses an inland or intracoastal waterway described in [section 1804 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section1804&num=0&edition=prelim).
(2) **Non-Federal cost share** — The non-Federal share of the cost of opera
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 2214
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Sediment use**
(A) *Sediment from Federal water resources projects* — For sediment obtained through or used in the construction, operation, or maintenance of an authorized Federal water resources project, including a project authorized for flood control, the Secretary shall develop, at Federal expense, regional sediment management plans and carry out projects at locations identified in plans developed under this section, or identified jointly by the non-Federal interest and the Secretary, for use in the construction, repair, modification, or rehabilitation of projects, including projects for the beneficial use of dredged materials described in section 1122 of the Water Resources Development Act of 2016 ([33 U.S.C. 2326](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section2326&num=0&edition=prelim) note),11 See References in Text note below. associated with Federal water resources projects for purposes listed in paragraph (3).
(B) *Sediment from other Federal sources and non-Federal sources* — For purposes of projects carried out under this section, the Secretary may include sediment from other Federal sources and non-Federal sources, subject to the requirement that any sediment obtained from a non-Federal source shall not be obtained at Federal expense.
(2) **Cooperation** — The Secretary shall develop plans under this subsection in cooperation with the appropriate Federal, State, regional, and local agencies.
(3) **Purposes for sediment use in projects** — The purposes of using sediment for the construction, repair, modification, or rehabilitation of Federal water resources projects are—
(A) to reduce storm damage to property;
(B) to protect, restore, and create aquatic and ecologically related habitats, i
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 2326c
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Federal law — U.S. Code and appendices · legal_authorities
Page 657
TITLE 33—NAVIGATION AND NAVIGABLE WATERS
§ 1804
1 See References in Text note below.
(6) Balance of payments
On the balance of payments of the United
States based on our international trade.
(d) Considerations relating to economic feasi-
bility of waterway improvement projects;
level of benefits from waterway expenditures
(1) The effects of inland waterway user taxes
and charges on the economic feasibility of in-
land waterway improvement projects.
(2) The comparative levels of benefits re-
ceived from Federal expenditures on inland
waterways for—
(A) commercial uses, and
(B) other uses, including (but not limited
to) recreation, reclamation, water supply,
low-flow augmentation, fish and wildlife en-
hancement, hydroelectric power, flood con-
trol, and irrigation uses.
(e) Considerations relating to Federal assistance
(1) The extent of past, present, and expected
future Federal assistance to the several modes
of freight transportation. Such consideration
shall include an evaluation and comparison of
the public benefits resulting from such assist-
ance to each of the several transportation
modes in terms of adequacy, efficiency, and
economy of service, safety, technological
progress, and energy conservation. The Fed-
eral assistance considered under this para-
graph shall include all forms of such assist-
ance, such as tax advantages, direct grants,
rate adjustments for improvement purposes,
assumption of pension fund liabilities, loans,
guarantees, capital participation, revenues
from land grants, and provision of right-of-
way operation, maintenance, and improve-
ment.
(2) The competitive effects of past, present,
and expected future Federal expenditures on
inland waterways on competitive modes of
transportation.
(3) The need for
Source: Supplied 2024 U.S. Code historical extraction · 33 U.S.C. § 1804
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.