26 U.S.C. § 4462
Section 4462 · Definitions and special rules
Current version, with additions and removals from the November 10, 1988 version.
For purposes of this subchapter—
For purposes of this subchapter—
(1) Port use
(1) Port use
The term “port use” means—
The term “port use” means—
(A) the loading of commercial cargo on, or
(A) the loading of commercial cargo on, or
(B) the unloading of commercial cargo from,
(B) the unloading of commercial cargo from,
a commercial vessel at a port.
a commercial vessel at a port.
(2) Port
(2) Port
(A) In general
(A) In general
The term “port” means any channel or harbor (or component thereof) in the United States, which—
The term “port” means any channel or harbor (or component thereof) in the United States, which—
(i) is not an inland waterway, and
(i) is not an inland waterway, and
(ii) is open to public navigation.
(ii) is open to public navigation.
(B) Exception for certain facilities
(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.
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
(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.
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
(3) Commercial cargo
(A) In general
(A) In general
The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
(B) Certain items not included
(B) Certain items not included
The term “commercial cargo” does not include—
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
(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.
(ii) fish or other aquatic animal life caught and not previously landed on shore.
(4) Commercial vessel
(4) Commercial vessel
(A) In general
(A) In general
The term “commercial vessel” means any vessel used—
The term “commercial vessel” means any vessel used—
(i) in transporting cargo by water for compensation or hire, or
(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.
(ii) in transporting cargo by water in the business of the owner, lessee, or operator of the vessel.
(B) Exclusion of ferries
(B) Exclusion of ferries
(i) In general
(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.
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
(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.
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
(5) Value
(A) In general
(A) In general
The term “value” means, except as provided in regulations, the value of any commercial cargo as determined by standard commercial documentation.
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
(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.
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.
(1) In general
(1) In general
No tax shall be imposed under section 4461(a) with respect to—
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,
(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,
(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
(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
(2) Cargo does not include crude oil with respect to Alaska
(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.
For purposes of this subsection, the term “cargo” does not include crude oil with respect to Alaska.
(3) United States mainland
(3) United States mainland
For purposes of this subsection, the term “United States mainland” means the continental United States (not including Alaska).
For purposes of this subsection, the term “United States mainland” means the continental United States (not including Alaska).
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).
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).
(1) In general
(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.
No tax shall be imposed under this subchapter on the United States or any agency or instrumentality thereof.
No tax shall be imposed under this subchapter on the United States or any agency or instrumentality thereof.
(1) In general
(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.
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
(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.
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
(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.
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.
Except as provided by regulations—
Except as provided by regulations—
(1) Tax imposed only once
(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.
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
(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.
Under regulations, no tax shall be imposed under section 4461(a) on the mere movement of cargo within a port.
(3) Relay cargo
(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).
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).
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.
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.
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—
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,
(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,
(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
(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.
(4) providing for the remittance or mitigation of penalties and the settlement or compromise of claims.