Internal Revenue Code:Sec. 4462. Definitions and special rules

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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. 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 before 1985.
        (C) Special rule for Columbia River
          The term ''port'' shall include the channels of the Columbia
        River in the States of Oregon and Washington only up to the
        downstream side of Bonneville lock and dam.
      (3) Commercial cargo
        (A) In general
          The term ''commercial cargo'' means any cargo transported on
        a commercial vessel, including passengers transported for
        compensation or hire.
        (B) Certain items not included
          The term ''commercial cargo'' does not include -
            (i) bunker fuel, ship's stores, sea stores, or the
          legitimate equipment necessary to the operation of a vessel,
          or
            (ii) fish or other aquatic animal life caught and not
          previously landed on shore.
      (4) Commercial vessel
        (A) In general
          The term ''commercial vessel'' means any vessel used -
            (i) in transporting cargo by water for compensation or
          hire, or
            (ii) in transporting cargo by water in the business of the
          owner, lessee, or operator of the vessel.
        (B) Exclusion of ferries
          (i) In general
            The term ''commercial vessel'' does not include any ferry
          engaged primarily in the ferrying of passengers (including
          their vehicles) between points within the United States, or
          between the United States and contiguous countries.
          (ii) Ferry
            The term ''ferry'' means any vessel which arrives in the
          United States on a regular schedule during its operating
          season at intervals of at least once each business day.
      (5) Value
        (A) In general
          The term ''value'' means, except as provided in regulations,
        the value of any commercial cargo as determined by standard
        commercial documentation.
        (B) Transportation of passengers
          In the case of the transportation of passengers for hire, the
        term ''value'' means the actual charge paid for such service or
        the prevailing charge for comparable service if no actual
        charge is paid.
    (b) Special rule for Alaska, Hawaii, and possessions
      (1) In general
        No tax shall be imposed under section 4461(a) with respect to -
          (A) cargo loaded on a vessel in a port in the United States
        mainland for transportation to Alaska, Hawaii, or any
        possession of the United States for ultimate use or consumption
        in Alaska, Hawaii, or any possession of the United States,
          (B) cargo loaded on a vessel in Alaska, Hawaii, or any
        possession of the United States for transportation to the
        United States mainland, Alaska, Hawaii, or such a possession
        for ultimate use or consumption in the United States mainland,
        Alaska, Hawaii, or such a possession,
          (C) the unloading of cargo described in subparagraph (A) or
        (B) in Alaska, Hawaii, or any possession of the United States,
        or in the United States mainland, respectively, or
          (D) cargo loaded on a vessel in Alaska, Hawaii, or a
        possession of the United States and unloaded in the State or
        possession in which loaded, or passengers transported on United
        States flag vessels operating solely within the State waters of
        Alaska or Hawaii and adjacent international waters.
      (2) Cargo does not include crude oil with respect to Alaska
        For purposes of this subsection, the term ''cargo'' does not
      include crude oil with respect to Alaska.
      (3) United States mainland
        For purposes of this subsection, the term ''United States
      mainland'' means the continental United States (not including
      Alaska).
    (c) Coordination of tax where transportation subject to tax imposed
        by section 4042
      No tax shall be imposed under this subchapter with respect to the
    loading or unloading of any cargo on or from a vessel if any fuel
    of such vessel has been (or will be) subject to the tax imposed by
    section 4042 (relating to tax on fuel used in commercial
    transportation on inland waterways).

    (d) Nonapplicability of Tax to Exports- 
      The tax imposed by section 4461(a) shall not apply to any port
      use with respect to any commercial cargo to be exported from
      the United States.

    (e) Exemption for United States
      No tax shall be imposed under this subchapter on the United
    States or any agency or instrumentality thereof.
    (f) Extension of provisions of law applicable to customs duty
      (1) In general
        Except to the extent otherwise provided in regulations, all
      administrative and enforcement provisions of customs laws and
      regulations shall apply in respect of the tax imposed by this
      subchapter (and in respect of persons liable therefor) as if such
      tax were a customs duty.  For purposes of the preceding sentence,
      any penalty expressed in terms of a relationship to the amount of
      the duty shall be treated as not less than the amount which bears
      a similar relationship to the value of the cargo.
      (2) Jurisdiction of courts and agencies
        For purposes of determining the jurisdiction of any court of
      the United States or any agency of the United States, the tax
      imposed by this subchapter shall be treated as if such tax were a
      customs duty.
      (3) Administrative provisions applicable to tax law not to apply
        The tax imposed by this subchapter shall not be treated as a
      tax for purposes of subtitle F or any other provision of law
      relating to the administration and enforcement of internal
      revenue taxes.
    (g) Special rules
      Except as provided by regulations -
      (1) Tax imposed only once
        Only 1 tax shall be imposed under section 4461(a) with respect
      to the loading on and unloading from, or the unloading from and
      the loading on, the same vessel of the same cargo.
      (2) Exception for intraport movements
        Under regulations, no tax shall be imposed under section
      4461(a) on the mere movement of cargo within a port.
      (3) Relay cargo
        Only 1 tax shall be imposed under section 4461(a) on cargo
      (moving under a single bill of lading) which is unloaded from one
      vessel and loaded onto another vessel at any port in the United
      States for relay to or from any port in Alaska, Hawaii, or any
      possession of the United States. For purposes of this paragraph,
      the term ''cargo'' does not include any item not treated as cargo
      under subsection (b)(2).
    (h) Exemption for humanitarian and development assistance cargos
      No tax shall be imposed under this subchapter on any nonprofit
    organization or cooperative for cargo which is owned or financed by
    such nonprofit organization or cooperative and which is certified
    by the United States Customs Service as intended for use in
    humanitarian or development assistance overseas.
    (i) Regulations
      The Secretary may prescribe such additional regulations as may be
    necessary to carry out the purposes of this subchapter including,
    but not limited to, regulations -
        (1) providing for the manner and method of payment and
      collection of the tax imposed by this subchapter,
        (2) providing for the posting of bonds to secure payment of
      such tax,
        (3) exempting any transaction or class of transactions from
      such tax where the collection of such tax is not administratively
      practical, and
        (4) providing for the remittance or mitigation of penalties and
      the settlement or compromise of claims.
 

Sources

    (Added Pub. L. 99-662, title XIV, Sec. 1402(a), Nov. 17, 1986, 100
    Stat. 4266; amended Pub. L. 100-647, title II, Sec. 2002(b), title
    VI, Sec. 6109(a), 6110(a), Nov. 10, 1988, 102 Stat. 3597, 3712;
    Pub. L. 104-188, title I, Sec. 1704(i)(1), Aug. 20, 1996, 110 Stat.
    1881.)
 

References in Text

                             REFERENCES IN TEXT
      Section 1407(a) and (b) of the Water Resources Development Act of
    1986, referred to in subsec. (d)(2)(B), is section 1407(a) and (b)
    of Pub. L. 99-662, title XIV, Nov. 17, 1986, 100 Stat. 4272, 4273,
    which is set out as a note under section 4461 of this title.
 

Miscellaneous

                              PRIOR PROVISIONS
      For prior section 4462, see Prior Provisions note set out
    preceding section 4471 of this title.
                                 AMENDMENTS
    2005 - Public Law 109-059 of 2005 amends sec. 4462(d)
    by striking sec. (d) and inserting the new sec. (d) Nonapplicability
    of Tax to Exports-.  Effective Date- The amendments made by this
    section shall take effect before, on, and after the date of the
    enactment of this Act.

      1996 - Subsec. (b)(1)(D). Pub. L. 104-188 inserted before period
    at end '', or passengers transported on United States flag vessels
    operating solely within the State waters of Alaska or Hawaii and
    adjacent international waters''.
      1988 - Subsec. (b)(1)(B). Pub. L. 100-647, Sec. 2002(b), amended
    subpar. (B) generally.  Prior to amendment, subpar. (B) read as
    follows: ''cargo loaded on a vessel in Alaska, Hawaii, or any
    possession of the United States for transportation to the United
    States mainland for ultimate use or consumption in the United
    States mainland,''.
      Subsec. (g)(3). Pub. L. 100-647, Sec. 6110(a), added par. (3).
      Subsecs. (h), (i). Pub. L. 100-647, Sec. 6109(a), added subsec.
    (h) and redesignated former subsec. (h) as (i).
                      EFFECTIVE DATE OF 1996 AMENDMENT
      Section 1704(i)(2) of Pub. L. 104-188 provided that: ''The
    amendment made by paragraph (1) (amending this section) shall take
    effect as if included in the amendments made by section 1402(a) of
    the Harbor Maintenance Revenue Act of 1986 (Pub. L. 99-662, title
    XIV).''
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by section 2002(b) of Pub. L. 100-647 effective as if
    included in the provision of the Harbor Maintenance Revenue Act of
    1986, Pub. L. 99-662, title XIV, to which it relates, see section
    2002(d) of Pub. L. 100-647, set out as a note under section 4042 of
    this title.
      Section 6109(b) of Pub. L. 100-647 provided that: ''The amendment
    made by subsection (a) (amending this section) shall take effect on
    April 1, 1987.''
      Section 6110(b) of Pub. L. 100-647 provided that: ''The amendment
    made by this section (amending this section) shall take effect on
    the date of the enactment of this Act (Nov. 10, 1988).''
                               EFFECTIVE DATE
      Section effective Apr. 1, 1987, see section 1402(c) of Pub. L.
    99-662, set out as a note under section 4461 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in title 33 section 988a.