26 USC 4461 - Imposition of tax

U.S Code last checked for updates: Jan 17, 2026

§ 4461.

Imposition of tax

(a)

General rule

(b)

Amount of tax

(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

(Added Pub. L. 99–662, title XIV, § 1402(a),

cite as: 26 USC 4461