# 26 U.S.C. § 4461: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4461>. Cite pinpoints as 26 U.S.C. § 4461(a)(1).

## § 4461(a) General rule

There is hereby imposed a tax on any port use.

## § 4461(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.

## § 4461(c) Liability and time of imposition of tax

**§ 4461(c)(1) Liability.** The tax imposed by subsection (a) shall be paid by—

**§ 4461(c)(1)(A)** in the case of cargo entering the United States, the importer, or

**§ 4461(c)(1)(B)** in any other case, the shipper.

**§ 4461(c)(2) Time of imposition.** Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.

## Leading cases

- [Amoco Oil Company v. United States, 234 F.3d 1374 (Fed. Cir. 2000)](https://www.courtlistener.com/opinion/771445/amoco-oil-company-v-united-states/)
- [BMW Manufacturing Corporation v. United States, 241 F.3d 1357 (Fed. Cir. 2001)](https://www.courtlistener.com/opinion/772319/bmw-manufacturing-corporation-v-united-states/)
- [United States v. United States Shoe Corp., 523 U.S. 360 (1998)](https://www.courtlistener.com/opinion/118193/united-states-v-united-states-shoe-corp/)

## Connections

Cites: none

Cited by: § 4462 Definitions and special rules; § 9505 Harbor Maintenance Trust Fund

## Prior provisions

- For prior section 4461, see Prior Provisions note set out preceding section 4471 of this title.

## Amendments

- 1986-11-17: [Pub. L. 99-662](/26/act/99-662.md), 100 Stat. 4266
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1951