26 USC 4462 - Definitions and special rules

U.S Code last checked for updates: Apr 27, 2024

§ 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

(C)

Special rule for Columbia River

(3)

Commercial cargo

(A)

In general

(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

(ii)

Ferry

(5)

Value

(A)

In general

(B)

Transportation of passengers

(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

(3)

United States mainland

(c)

Coordination of tax where transportation subject to tax imposed by section 4042

(d)

Nonapplicability of tax to exports

(e)

Exemption for United States

(f)

Extension of provisions of law applicable to customs duty

(1)

In general

(2)

Jurisdiction of courts and agencies

(3)

Administrative provisions applicable to tax law not to apply

(g)

Special rules

Except as provided by regulations—

(1)

Tax imposed only once

(2)

Exception for intraport movements

(3)

Relay cargo

(h)

Exemption for humanitarian and development assistance cargos

(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, § 1402(a), Nov. 17, 1986, 100 Stat. 4266; amended Pub. L. 100–647, title II, § 2002(b), title VI, §§ 6109(a), 6110(a), Nov. 10, 1988, 102 Stat. 3597, 3712; Pub. L. 104–188, title I, § 1704(i)(1), Aug. 20, 1996, 110 Stat. 1881; Pub. L. 109–59, title XI, § 11116(a), Aug. 10, 2005, 119 Stat. 1950.)

cite as: 26 USC 4462