
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4462]

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

                           (1) In general

        Subject to paragraph (2), the tax imposed by section 4461(a) 
    shall not apply to bonded commercial cargo entering the United 
    States for transportation and direct exportation to a foreign 
    country.

                      (2) Imposition of charges

        Paragraph (1) shall not apply to any cargo exported to Canada or 
    Mexico--
            (A) during the period--
                (i) after the date on which the Secretary determines 
            that the Government of Canada or Mexico (as the case may be) 
            has imposed a substantially equivalent tax, fee, or charge 
            on commercial vessels or commercial cargo utilizing ports of 
            such country, and
                (ii) subject to subparagraph (B), before the date on 
            which the Secretary determines that such tax, fee, charge 
            has been discontinued by such country, and

            (B) with respect to a particular United States port (or to 
        any transaction or class of transactions at any such port) to 
        the extent that the study made pursuant to section 1407(a) of 
        the Water Resources Development Act of 1986 (or a review thereof 
        pursuant to section 1407(b) of such Act) finds that--
                (i) the imposition of the tax imposed by this subchapter 
            at such port (or to any transaction or class of transactions 
            at such port) is not likely to divert a significant amount 
            of cargo from such port to a port in a country contiguous to 
            the United States, or that any such diversion is not likely 
            to result in significant economic loss to such port, or
                (ii) the nonapplicability of such tax at such port (or 
            to any transaction or class of transactions at such port) is 
            likely to result in significant economic loss to any other 
            United States port.

(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.

(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, 
Secs. 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

    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.


                            Prior Provisions

    For prior section 4462, see Prior Provisions note set out preceding 
section 4471 of this title.


                               Amendments

    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.

                  Section Referred to in Other Sections

    This section is referred to in title 33 section 988a.
