Statute · United States Code
26 U.S.C. § 4461 — Imposition of tax
26 U.S.C. § 4461
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(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.
Citator
26 U.S.C. § 4461 — Imposition of tax is in force in the current edition of the Code, and nothing recorded condemns it.
(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.