(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.)
For prior section
, see Prior Provisions note set out preceding section
of this title.
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—
“(A) in the case of cargo to be exported from the United States, at the time of loading, and
“(B) in any other case,”.
1990—Subsec. (b). Pub. L. 101–508
substituted “0.125 percent” for “0.04 percent”.
Effective Date of 2005 Amendment
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
of this title] shall take effect before, on, and after the date of the enactment of this Act [Aug. 10, 2005].”
Effective Date of 1990 Amendment
Section 11214(b) ofPub. L. 101–508
provided that: “The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1991.”
Section 1402(c) ofPub. L. 99–662
provided that: “The amendments made by this section [enacting this section and section
of this title] shall take effect on April 1, 1987.”
Authorization of Appropriations
Section 1403(b) ofPub. L. 99–662
, authorized to be appropriated to Department of the Treasury (from fees collected under section
, (10) of Title
, 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
Study of Cargo Diversion
Section 1407 ofPub. L. 99–662
, as amended by Pub. L. 100–647
, title II, § 2002(c),Nov. 10, 1988, 102 Stat. 3597
, provided that:
“(a) Initial Study.—The Secretary of the Treasury, in consultation with United States ports, the Secretary of the Army, the Secretary of Transportation, the United States Trade Representative and other appropriate Federal agencies, shall conduct a study to determine the impact of the port use tax imposed under section 4461(a) of the Internal Revenue Code of 1954 [now 1986] on potential diversions of cargo from particular United States ports to any port in a country contiguous to the United States. The report of the study shall be submitted to the Ways and Means Committee of the House of Representatives and the Committee on Finance of the United States Senate not later than December 1, 1988.
“(b) Review.—The Secretary of the Treasury may, at any time, review and revise the findings of the study conducted pursuant to subsection (a) with respect to any United States port (or to any transaction or class of transactions at such port).
“(c) Implementation of Findings.—For purposes of section 4462(d)(2)(B) of the Internal Revenue Code of 1954 [now 1986], the findings of the study or review conducted pursuant to subsections (a) and (b) of this section shall be effective 60 days after notification to the ports concerned.”