Source: https://www.law.cornell.edu/uscode/text/26/4461
Timestamp: 2020-02-24 00:26:51
Document Index: 644031889

Matched Legal Cases: ['§ 4461', '§\u202f4461', '§\u202f1402', '§\u202f11214', '§\u202f11116', '§\u202f11116', '§\u202f11116', '§\u202f11116', '§\u202f11214', '§\u202f1402', '§\u202f1403', '§\u202f690', '§\u202f1407', '§\u202f2002']

26 U.S. Code § 4461 - Imposition of tax | U.S. Code | US Law | LII / Legal Information Institute
Subchapter A. Harbor Maintenance Tax
Section 4461. Imposition of tax
26 U.S. Code § 4461. Imposition of tax
(1) LiabilityThe tax imposed by subsection (a) shall be paid by—
(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.)
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—
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].”
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.”
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.”
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.
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.