2017 US Code
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
26 U.S.C. § 4461 (2017) |
§4461. Imposition of tax |
(a) General rule
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. 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.) |
PRIOR PROVISIONS
For 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) 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." |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 4461 |
2017 |
January 12, 2018 |
No |
standard |
100 Stat. 4266, 4269, 4270, 4272 102 Stat. 3597 104 Stat. 1388-436 107 Stat. 2223 119 Stat. 1951 |
Public Law 99-662, Public Law 100-647, Public Law 101-508, Public Law 103-182, Public Law 109-59 |