Internal Revenue Code:Sec. 4461. Imposition of tax

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
        Subchapter A - Harbor Maintenance Tax
      

Statute

    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, 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.
 

Sources

    (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.)
 

Miscellaneous

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

     2005 - SPublic Law 109-059 of 2005 amends 
     Section 4461(c)(1) by adding `or' at the end of subparagraph (A),
     by striking subparagraph (B), and by redesignating subparagraph (C)
     as subparagraph (B).
     Section 4461(c)(2) is amended by striking `imposed--' and all that 
     follows through `in any other case,' and inserting `imposed'
     Effective Date- The amendments made by this section shall take effect
     before, on, and after the date of the enactment of this Act.

      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.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4462, 9505 of this title.