Imposition of tax
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 2% most-cited · cited by 90 decisions
90
Citing decisions
6+
Courts citing
Citations by decade
3
13
9
3
22
34
6
1950s1960s1970s1980s1990s2000s2010s
Courts citing this statute
Most recently cited by10
- 2018Flint Hills Res., LP v. United States Ct. Int'l Trade
- 2015The Jankovich Co. v. United States Ct. Intl. Trade
- 2012Ford Motor Co. v. United States Fed. Cir.
- 2011Shell Oil Co. v. United States Ct. Int'l Trade
- 2010Chrysler Corp. v. United States Fed. Cir.
- 2010Ford Motor Co. v. United States Ct. Int'l Trade
- 2009Esso Standard Oil Co. (PR) v. United States Fed. Cir.
- 2009Chrysler Corp. v. United States Ct. Int'l Trade
- 2007Aectra Refining & Marketing Inc. v. United States Ct. Int'l Trade
- 2006West Travel, Inc. v. United States Ct. Int'l Trade
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
There is hereby imposed a tax on any port use. 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. in the case of cargo entering the United States, the importer, or in any other case, the shipper. Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading. The tax imposed by subsection (a) shall be paid by— (Source: (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.))