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26 U.S.C. § 4461

Imposition of tax

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4461, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463468
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Full text

There is hereby imposed a tax on any port use. 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. The tax imposed by subsection (a) shall be paid by— Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.