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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 26USC4461]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 36--CERTAIN OTHER EXCISE TAXES
 
                  Subchapter A--Harbor Maintenance Tax
 
Sec. 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,
            (B) in the case of cargo to be exported from the United 
        States, the exporter, or
            (C) in any other case, the shipper.

                       (2) Time of imposition

        Except as provided by regulations, the tax imposed by subsection 
    (a) shall be 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, at the time of unloading.

(Added Pub. L. 99-662, title XIV, Sec. 1402(a), Nov. 17, 1986, 100 Stat. 
4266; amended Pub. L. 101-508, title XI, Sec. 11214(a), Nov. 5, 1990, 
104 Stat. 1388-436.)


                            Prior Provisions

    For prior section 4461, see Prior Provisions note set out preceding 
section 4471 of this title.


                               Amendments

    1990--Subsec. (b). Pub. L. 101-508 substituted ``0.125 percent'' for 
``0.04 percent''.


                    Effective Date of 1990 Amendment

    Section 11214(b) of Pub. L. 101-508 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on 
January 1, 1991.''


                             Effective Date

    Section 1402(c) of Pub. L. 99-662 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

    Section 1403(b) of Pub. L. 99-662, 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 incurred by such Department in administering 
this subchapter for periods to which such fees apply, prior to repeal by 
Pub. L. 103-182, title VI, Sec. 690(c)(8), Dec. 8, 1993, 107 Stat. 2223.


                        Study of Cargo Diversion

    Section 1407 of Pub. L. 99-662, as amended by Pub. L. 100-647, title 
II, Sec. 2002(c), Nov. 10, 1988, 102 Stat. 3597, provided that:
    ``(a) Initial Study.--The Secretary of the Treasury, in consultation 
with United States ports, the Secretary of the Army, the Secretary of 
Transportation, the United States Trade Representative and other 
appropriate Federal agencies, shall conduct a study to determine the 
impact of the port use tax imposed under section 4461(a) of the Internal 
Revenue Code of 1954 [now 1986] on potential diversions of cargo from 
particular United States ports to any port in a country contiguous to 
the United States. The report of the study shall be submitted to the 
Ways and Means Committee of the House of Representatives and the 
Committee on Finance of the United States Senate not later than December 
1, 1988.
    ``(b) Review.--The Secretary of the Treasury may, at any time, 
review and revise the findings of the study conducted pursuant to 
subsection (a) with respect to any United States port (or to any 
transaction or class of transactions at such port).
    ``(c) Implementation of Findings.--For purposes of section 
4462(d)(2)(B) of the Internal Revenue Code of 1954 [now 1986], the 
findings of the study or review conducted pursuant to subsections (a) 
and (b) of this section shall be effective 60 days after notification to 
the ports concerned.''

                  Section Referred to in Other Sections

    This section is referred to in sections 4462, 9505 of this title.