Cases: Amoco Oil Company v. United States, 234 F.3d 1374 (Fed. Cir. 2000); BMW Manufacturing Corporation v. United States, 241 F.3d 1357 (Fed. Cir. 2001); United States v. United States Shoe Corp., 523 U.S. 360 (1998)
(a) General rule There is hereby imposed a tax on any port use.
Cited by 8
(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.
Amended 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “0.125 percent” for “0.04 percent”.
(c) Liability and time of imposition of tax
(1) Liability The tax imposed by subsection (a) shall be paid by—
Amended 2005
- 2005 Pub. L. 109-59 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”.
(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.
Amended 2005
- 2005 Pub. L. 109-59 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,”.