26 U.S.C. § 4461 — Imposition of tax

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 4471 of this title. AMENDMENTS 2005—Subsec. (c)(1). Pub. L. 109–59, § 11116(b)(1), in- serted ‘‘or’’ at end of subpar. (A), redesignated subpar. (C) as (B), and struck out former subpar. (B) which read as follows: ‘‘in the case of cargo to be exported from the United States, the exporter, or’’. Subsec. (c)(2). Pub. L. 109–59, § 11116(b)(2), substituted ‘‘imposed’’ for ‘‘imposed— ‘‘(A) in the case of cargo to be exported from the United States, at the time of loading, and ‘‘(B) in any other case,’’. 1990—Subsec. (b). Pub. L. 101–508 substituted ‘‘0.125 percent’’ for ‘‘0.04 percent’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Pub. L. 109–59, title XI, § 11116(c), Aug. 10, 2005, 119 Stat. 1951, provided that: ‘‘The amendments made by this section [amending this section and section 4462 of this title] shall take effect before, on, and after the date of the enactment of this Act [Aug. 10, 2005].’’ EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101–508, title XI, § 11214(b), Nov. 5, 1990, 104 Stat. 1388–436, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1991.’’ EFFECTIVE DATE Pub. L. 99–662, title XIV, § 1402(c), Nov. 17, 1986, 100 Stat. 4269, provided that: ‘‘The amendments made by this section [enacting this section and section 4462 of this title] shall take effect on April 1, 1987.’’ AUTHORIZATION OF APPROPRIATIONS Pub. L. 99–662, title XIV, § 1403(b), Nov. 17, 1986, 100 Stat. 4270, authorized to be appropriated to Department of the Treasury (from fees collected under section 58c(9), (10) of Title 19, Customs Duties) such sums as necessary to pay all expenses of administration in- curred by such Department in administering this sub- chapter for periods to which such fees apply, prior to repeal by Pub. L. 103–182, title VI, § 690(c)(8), Dec. 8, 1993, 107 Stat. 2223. STUDY OF CARGO DIVERSION Pub. L. 99–662, title XIV, § 1407, Nov. 17, 1986, 100 Stat. 4272, as amended by Pub. L. 100–647, title II, § 2002(c), Nov. 10, 1988, 102 Stat. 3597, provided that the Secretary of the Treasury would conduct a study to determine the impact of the port use tax imposed under this sec- tion on potential diversions of cargo from particular United States ports to any port in a country contig- uous to the United States, and submit the report of the study to Congress not later than Dec. 1, 1988. § 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 be- fore 1985. (C) Special rule for Columbia River The term ‘‘port’’ shall include the chan- nels of the Columbia River in the States of Oregon and Washington only up to the down- stream side of Bonneville lock and dam. (3) Commercial cargo (A) In general The term ‘‘commercial cargo’’ means any cargo transported on a commercial vessel,