§ 4461. Imposition of tax
566 words·~3 min read·
/usc/title-26/section-4461A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.)
Connections102 cite this · traces to 2
Cited by 102 sections · top 60
U.S. Code
statutes-at-large
- Public Law 91–258
- Public Law 85–859
- Public Law 86–328to regulate the business of life insurance in the District of Columbia”, as amended
- Public Law 92–178
- Public Law 109–59To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 99–662To provide for the conservation and development of water and related resources and the improvement and rehabilitation of the Nation’s water resources infrastructure
register
- Rules and RegulationsNotice of hearing on proposed rulemaking
- Notices30-Day notice and request for comments; extension of an existing collection of information
- Rules and RegulationsFinal rule
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesProposed rule
- Notices60-day notice and request for comments; extension of an existing collection of information
- Notices60-day notice and request for comments; Extension of an existing collection of information
- Presidential DocumentsInterim final rule
- NoticesNotice of Inquiry
- Rules and RegulationsInterim regulations; solicitation of comments
- Proposed RulesProposed rule with request for comments
- Rules and RegulationsFinal rule
- Rules and RegulationsInterim final rule; request for comments
- Rules and RegulationsFinal rule
- UnknownInterim final rule; solicitation of comments
- NoticesInterim regulations; solicitation of comments
- NoticesNotice of proposed rulemaking
- NoticesGeneral notice
- Notices30-Day notice and request for comments
- NoticesFinal rule
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsFinal rule
- NoticesDEPARTMENT OF THE TREASURY
- Rules and RegulationsFinal rule
- Rules and RegulationsNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- NoticesFinal rule
- Proposed RulesProposed rule
- Rules and RegulationsFinal rule
- Rules and RegulationsInterim final rule; request for comments
- Rules and RegulationsInterim regulation
- Rules and RegulationsInterim final rule
- Rules and RegulationsFinal rule
- Rules and RegulationsFinal rule
- Rules and RegulationsInterim regulations; solicitation of comments
- NoticesGeneral notice
- Rules and RegulationsInterim final rule; correction
- Proposed RulesNotice of proposed rulemaking
- UnknownFinal special conditions
- Rules and RegulationsFinal rule
- NoticesFinal rule
- Rules and RegulationsFinal rule; technical amendments
- Rules and RegulationsNotice of proposed rulemaking
Traces to 2 documents
21 references not yet in our index
- Pub. L. 99–662, title XIV, § 1402(a)
- 100 Stat. 4266
- Pub. L. 101–508, title XI, § 11214(a)
- 104 Stat. 1388–436
- Pub. L. 109–59, title XI, § 11116(b)
- 119 Stat. 1951
- Pub. L. 109–59, § 11116(b)(1)
- Pub. L. 109–59, § 11116(b)(2)
- Pub. L. 101–508
- Pub. L. 109–59, title XI, § 11116(c)
- Pub. L. 101–508, title XI, § 11214(b)
- Pub. L. 99–662, title XIV, § 1402(c)
- 100 Stat. 4269
- Pub. L. 99–662, title XIV, § 1403(b)
- 100 Stat. 4270
- Pub. L. 103–182, title VI, § 690(c)(8)
- 107 Stat. 2223
- Pub. L. 99–662, title XIV, § 1407
- 100 Stat. 4272
- Pub. L. 100–647, title II, § 2002(c)
- 102 Stat. 3597
Citation graph
cites case law
§ 4461
Imposition of tax
Fed. Reg.×79
Stat.×13
U.S.C.×6
Stat. Comp.×2
Bills×1
C.F.R.×1
Pub. L.Pub. L. 99–662, title XIV, § 1402(a)
Stat.100 Stat. 4266
Pub. L.Pub. L. 101–508, title XI, § 11214(a)
Stat.104 Stat. 1388–436
Pub. L.Pub. L. 109–59, title XI, § 11116(b)
Cites 23 · showing 7Cited by 102 across 6 sources