§ 4461. Imposition of tax

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

§ 4462. Definitions and special rules

• (a) For purposes of this subchapter—
  • (1) The term “port use” means—
    • (A) the loading of commercial cargo on, or
    • (B) the unloading of commercial cargo from,
  • (2)
    • (A) The term “port” means any channel or harbor (or component thereof) in the United States, which—
      • (i) is not an inland waterway, and
      • (ii) is open to public navigation.
    • (B) The term “port” does not include any channel or harbor with respect to which no Federal funds have been used since 1977 for construction, maintenance, or operation, or which was deauthorized by Federal law before 1985.
    • (C) The term “port” shall include the channels of the Columbia River in the States of Oregon and Washington only up to the downstream side of Bonneville lock and dam.
  • (3)
    • (A) The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
    • (B) The term “commercial cargo” does not include—
      • (i) bunker fuel, ship’s stores, sea stores, or the legitimate equipment necessary to the operation of a vessel, or
      • (ii) fish or other aquatic animal life caught and not previously landed on shore.
  • (4)
    • (A) The term “commercial vessel” means any vessel used—
      • (i) in transporting cargo by water for compensation or hire, or
      • (ii) in transporting cargo by water in the business of the owner, lessee, or operator of the vessel.
    • (B)
      • (i) The term “commercial vessel” does not include any ferry engaged primarily in the ferrying of passengers (including their vehicles) between points within the United States, or between the United States and contiguous countries.
      • (ii) The term “ferry” means any vessel which arrives in the United States on a regular schedule during its operating season at intervals of at least once each business day.
  • (5)
    • (A) The term “value” means, except as provided in regulations, the value of any commercial cargo as determined by standard commercial documentation.
    • (B) In the case of the transportation of passengers for hire, the term “value” means the actual charge paid for such service or the prevailing charge for comparable service if no actual charge is paid.
• (b)
  • (1) No tax shall be imposed under section 4461(a) with respect to—
    • (A) cargo loaded on a vessel in a port in the United States mainland for transportation to Alaska, Hawaii, or any possession of the United States for ultimate use or consumption in Alaska, Hawaii, or any possession of the United States,
    • (B) cargo loaded on a vessel in Alaska, Hawaii, or any possession of the United States for transportation to the United States mainland, Alaska, Hawaii, or such a possession for ultimate use or consumption in the United States mainland, Alaska, Hawaii, or such a possession,
    • (C) the unloading of cargo described in subparagraph (A) or (B) in Alaska, Hawaii, or any possession of the United States, or in the United States mainland, respectively, or
    • (D) cargo loaded on a vessel in Alaska, Hawaii, or a possession of the United States and unloaded in the State or possession in which loaded, or passengers transported on United States flag vessels operating solely within the State waters of Alaska or Hawaii and adjacent international waters.
  • (2) For purposes of this subsection, the term “cargo” does not include crude oil with respect to Alaska.
  • (3) For purposes of this subsection, the term “United States mainland” means the continental United States (not including Alaska).
• (c) No tax shall be imposed under this subchapter with respect to the loading or unloading of any cargo on or from a vessel if any fuel of such vessel has been (or will be) subject to the tax imposed by section 4042 (relating to tax on fuel used in commercial transportation on inland waterways).
• (d) The tax imposed by section 4461(a) shall not apply to any port use with respect to any commercial cargo to be exported from the United States.
• (e) No tax shall be imposed under this subchapter on the United States or any agency or instrumentality thereof.
• (f)
  • (1) Except to the extent otherwise provided in regulations, all administrative and enforcement provisions of customs laws and regulations shall apply in respect of the tax imposed by this subchapter (and in respect of persons liable therefor) as if such tax were a customs duty. For purposes of the preceding sentence, any penalty expressed in terms of a relationship to the amount of the duty shall be treated as not less than the amount which bears a similar relationship to the value of the cargo.
  • (2) For purposes of determining the jurisdiction of any court of the United States or any agency of the United States, the tax imposed by this subchapter shall be treated as if such tax were a customs duty.
  • (3) The tax imposed by this subchapter shall not be treated as a tax for purposes of subtitle F or any other provision of law relating to the administration and enforcement of internal revenue taxes.
• (g) Except as provided by regulations—
  • (1) Only 1 tax shall be imposed under section 4461(a) with respect to the loading on and unloading from, or the unloading from and the loading on, the same vessel of the same cargo.
  • (2) Under regulations, no tax shall be imposed under section 4461(a) on the mere movement of cargo within a port.
  • (3) Only 1 tax shall be imposed under section 4461(a) on cargo (moving under a single bill of lading) which is unloaded from one vessel and loaded onto another vessel at any port in the United States for relay to or from any port in Alaska, Hawaii, or any possession of the United States. For purposes of this paragraph, the term “cargo” does not include any item not treated as cargo under subsection (b)(2).
• (h) No tax shall be imposed under this subchapter on any nonprofit organization or cooperative for cargo which is owned or financed by such nonprofit organization or cooperative and which is certified by the United States Customs Service as intended for use in humanitarian or development assistance overseas.
• (i) The Secretary may prescribe such additional regulations as may be necessary to carry out the purposes of this subchapter including, but not limited to, regulations—
  • (1) providing for the manner and method of payment and collection of the tax imposed by this subchapter,
  • (2) providing for the posting of bonds to secure payment of such tax,
  • (3) exempting any transaction or class of transactions from such tax where the collection of such tax is not administratively practical, and
  • (4) providing for the remittance or mitigation of penalties and the settlement or compromise of claims.

§ 4471. Imposition of tax

• (a) There is hereby imposed a tax of $3 per passenger on a covered voyage.
• (b) The tax imposed by this section shall be paid by the person providing the covered voyage.
• (c) The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States.

§ 4472. Definitions

For purposes of this subchapter—

• (1)
  • (A) The term “covered voyage” means a voyage of—
    • (i) a commercial passenger vessel which extends over 1 or more nights, or
    • (ii) a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States,
  • (B) The term “covered voyage” shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States.
• (2) The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.

§ 4481. Imposition of tax

• (a) A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of at least 55,000 pounds at the rate specified in the following table: Taxable gross weight: Rate of tax: At least 55,000 pounds, but not over 75,000 pounds $100 per year plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds. Over 75,000 pounds $550.
• (b) The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State or contiguous foreign country in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle.
• (c)
  • (1) If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.
  • (2)
    • (A) If in any taxable period a highway motor vehicle is sold, destroyed, or stolen before the first day of the last month in such period and not subsequently used during such taxable period, the tax shall be reckoned proportionately from the first day of the month in such period in which the first use of such highway motor vehicle occurs to and including the last day of the month in which such highway motor vehicle was sold, destroyed, or stolen.
    • (B) For purposes of subparagraph (A), a highway motor vehicle is destroyed if such vehicle is damaged by reason of an accident or other casualty to such an extent that it is not economic to rebuild.
• (d) To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle.
• (e) Any taxpayer who files a return under this section with respect to 25 or more vehicles for any taxable period shall file such return electronically.
• (f) The tax imposed by this section shall apply only to use before October 1, 2023 .

§ 4482. Definitions

• (a) For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
• (b) For purposes of this subchapter, the term “taxable gross weight”, when used with respect to any highway motor vehicle, means the sum of—
  • (1) the actual unloaded weight of—
    • (A) such highway motor vehicle fully equipped for service, and
    • (B) the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and
  • (2) the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1)(B).
• (c) For purposes of this subchapter—
  • (1) The term “State” means a State and the District of Columbia.
  • (2) The term “year” means the one-year period beginning on July 1.
  • (3) The term “use” means use in the United States on the public highways.
  • (4) The term “taxable period” means any year beginning before July 1, 2023 , and the period which begins on July 1, 2023 , and ends at the close of September 30, 2023 .
  • (5) A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer.
• (d) In the case of the taxable period which ends on September 30, 2023 , the amount of the tax imposed by section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 percent.

§ 4483. Exemptions

• (a) Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.
• (b) The Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
• (c) Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.
• (d)
  • (1)
    • (A) If—
      • (i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and
      • (ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,
    • (B) Subparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles.
  • (2) If—
    • (A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),
    • (B) such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and
    • (C) except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,
  • (3) If—
    • (A) the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and
    • (B) the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period,
  • (4) Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if—
    • (A) such vehicle is transferred to a new owner,
    • (B) such suspension is in effect at the time of such transfer, and
    • (C) the old owner furnishes such information as the Secretary by forms and regulations requires with respect to the transfer of such vehicle.
  • (5)
    • (A) In the case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting “7,500” for “5,000” each place it appears.
    • (B) For purposes of this paragraph—
      • (i) The term “agricultural vehicle” means any highway motor vehicle—
        • (I) used primarily for farming purposes, and
        • (II) registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes.
      • (ii) The term “farming purposes” means the transporting of any farm commodity to or from a farm or the use directly in agricultural production.
      • (iii) The term “farm commodity” means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.
  • (6) For purposes of this subsection, the term “owner” means, with respect to any highway motor vehicle, the person described in section 4481(b).
• (e) The tax imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if—
  • (1) the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and
  • (2) such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.
• [(f)
• (g) No tax shall be imposed by section 4481 on the use of any vehicle described in section 4053(8).
• (h)
  • (1) No tax shall be imposed by section 4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.
  • (2) For purposes of this subsection, the term “qualified blood collector vehicle” means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.
  • (3) In the case of a vehicle first placed in service in a taxable period, a vehicle shall be treated as a qualified blood collector vehicle for such taxable period if such qualified blood collector organization certifies to the Secretary that the organization reasonably expects at least 80 percent of the use of such vehicle by the organization during such taxable period will be in the collection, storage, or transportation of blood.
  • (4) The term “qualified blood collector organization” has the meaning given such term by section 7701(a)(49).
• (i) Subsections (a) and (c) shall not apply on and after October 1, 2023 .

§ 4484. Cross references

• (1) For penalties and administrative provisions applicable to this subchapter, see subtitle F.
• (2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.