Internal Revenue Code · 26 U.S.C.

§ 4461. Imposition of tax

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 4461

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: November 17, 1986 by Pub. L. 99–662
Last amended: August 10, 2005 by Pub. L. 109–59
Amendments: 2 dated changes in the source credit
Length: 3 subsections · 147 words · about 1 min to read
Cross-references: cites 0; cited by 2 Code sections and 6 other regulations

¶(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.

(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 2 Code sections

Cited in 6 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

August 10, 2005Amended by Pub. L. 109–59Parts changed in 2005: (c)(1) (c)(2)
November 5, 1990Amended by Pub. L. 101–508Parts changed in 1990: (b)
November 17, 1986Added by Pub. L. 99–662

Where it sits in the Code

Nearby sections

§ 4461 Imposition of tax
§ 4462 Definitions and special rules

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Prior 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”.

Effective 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.