2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 36 - CERTAIN OTHER EXCISE TAXES (§§ 4461 - 4498)
Subchapter A - Harbor Maintenance Tax (§§ 4461 - 4462)
Section 4461 - Imposition of tax
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | 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 |
Contains | section 4461 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | 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. |
Statutes at Large References | 100 Stat. 4266, 4269, 4270, 4272 102 Stat. 3597 104 Stat. 1388-436 107 Stat. 2223 119 Stat. 1951 |
Public Law References | Public Law 99-662, Public Law 100-647, Public Law 101-508, Public Law 103-182, Public Law 109-59 |
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There is hereby imposed a tax on any port use.
(b) Amount of taxThe 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) LiabilityThe 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 impositionExcept 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.)
Prior ProvisionsFor prior section 4461, see Prior Provisions note set out preceding section 4471 of this title.
Amendments2005—Subsec. (c)(1). Pub. L. 109–59, §11116(b)(1), inserted “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”.
Effective Date of 2005 AmendmentPub. 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 AmendmentPub. 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 DatePub. 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 AppropriationsPub. 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 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, §690(c)(8), Dec. 8, 1993, 107 Stat. 2223.
Study of Cargo DiversionPub. 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:
“(a)
“(b)
“(c)
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