26 U.S.C. § 4461

Imposition of tax

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(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) 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.(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.)Editorial NotesPrior Provisions

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

Amendments

2005—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”.

Statutory Notes and Related SubsidiariesEffective Date of 2005 Amendment

Pub. 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 Amendment

Pub. 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 Date

Pub. 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 Appropriations

Pub. 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 Diversion

Pub. 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 the Secretary of the Treasury would conduct a study to determine the impact of the port use tax imposed under this section on potential diversions of cargo from particular United States ports to any port in a country contiguous to the United States, and submit the report of the study to Congress not later than Dec. 1, 1988.

Notes of Decisions

Cited in 77 cases, 1956–2018 · leading case: United States Shoe Corp. v. United States, 907 F. Supp. 408 (Ct. Intl. Trade 1995).

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United States Shoe Corp. v. United States, 907 F. Supp. 408 (Ct. Intl. Trade 1995). · cites it 14× “§ 4462 (a)(1), and "port" as any channel or harbor open to public navigation that is not an inland waterway, 26 U.”

United States Shoe Corp. v. United States, 114 F.3d 1564 (Fed. Cir. 1997). · cites it 7× “4082 (codified at 26 U.S.C. § 4461 ). The Act also established the Harbor Maintenance Trust Fund (“the Trust Fund”) to provide for the operation and maintenance of channels and harbors.”

Amoco Oil Co. v. United States, 234 F.3d 1374 (Fed. Cir. 2000). · cites it 6× “Because the Court of International Trade did not err in concluding that the unconstitutional export provision of the Harbor Maintenance Tax (“the HMT”), codified at 26 U.S.C. § 4461 (1994), is severable from the remainder of the HMT, we affirm.”

Princess Cruises, Inc. v. United States, 201 F.3d 1352 (Fed. Cir. 2000). · cites it 3× “The United States appeals the summary judgment of the United States Court of International Trade, holding that the Harbor Maintenance Tax (“HMT”), 26 U.S.C. § 4461 (1994), is unconstitutional as applied to commercial passengers on cruise ships and that the Arriving Passenger Fee…”

Noel Shows, Inc. v. United States, 721 F.2d 327 (11th Cir. 1983). · cites it 3× “” The Internal Revenue Service (the defendant) classified the Bulldozer as a “gaming device,” and levied an excise tax of $14,625 against plaintiff, pursuant to 26 U.S.C. §§ 4461 and 4462, which provided in part 1 : § 4461(a) In General — There shall be imposed a special tax to…”

United States v. Four (4) Pinball MacHines, 429 F. Supp. 1002 (D. Haw. 1977). · cites it 8× “The government seized the 15 pinball machines following non-payment of the special tax imposed by 26 U.S.C. § 4461 (a). Defendant-claimant National Amusement, Inc.”

Thomson Consum. Elec., Inc. v. United States, 247 F.3d 1210 (Fed. Cir. 2001). · cites it 2× “BACKGROUND The Harbor Maintenance Tax, 26 U.S.C. § 4461 , was enacted in 1986 as a means of *1213 funding maintenance of the nation’s ports.”

Amoco Oil Co. v. United States, 63 F. Supp. 2d 1332 (Ct. Intl. Trade 1999). · cites it 6× “In this action, Plaintiff challenges the constitutionality of the Harbor Maintenance Tax (“HMT”), established by 26 U.S.C. §§ 4461 , 4462 (1994), on its imports into the United States.”

BMW Mfg. Corp. v. United States, 1999 CIT 95 (Ct. Intl. Trade 1999). · cites it 8× “” 26 U.S.C. § 4461 (a) & (b). The statute specifies that the fee shall be paid by— (A) in the case of cargo entering the United States, the importer, (B) in the case of cargo to be exported from the United States, the exporter, or (C) in any other case, the shipper.”

Princess Cruises, Inc. v. United States, 397 F.3d 1358 (Fed. Cir. 2005). “The Harbor Maintenance Revenue Act of 1986 (“HMRA”), as codified at 26 U.S.C. §§ 4461 et seq., made cruise lines liable for payments based on port use.”

Texport Oil Co., Plaintiff-Cross v. United States, 185 F.3d 1291 (Fed. Cir. 1999). · cites it 2× “B The HMT, charged “for any [water]port use,” is authorized by 26 U.S.C. § 4461 (1994). The statute specifically notes that the HMT is to be assessed against three types of parties: importers, exporters, and shippers.”

United States Shoe Corp. v. United States, 296 F.3d 1378 (Fed. Cir. 2002). “125 percent, 26 U.S.C. § 4461 (b) (2000), the Harbor Maintenance Tax must be considered reasonable.”

Show all 77 citing cases →

— 26 U.S.C. § 4461(a) — 2 cases

United States v. Ten Coin-Operated Gaming Devices, 388 F. Supp. 801 (N.D.W. Va. 1975).

Sarne Corp. v. United States, 21 Ct. Int'l Trade 835 (Ct. Intl. Trade 1997).

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