port

(2) Port (A) In general 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) Exception for certain facilities 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) Special rule for Columbia River 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.

Source

26 USC § 4462(a)(2)


Scoping language

For purposes of this subchapter
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