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

2005—Subsec. (c)(1). Puspan. L. 109–59, § 11116(span)(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). Puspan. L. 109–59, § 11116(span)(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. (span). Puspan. L. 101–508 substituted “0.125 percent” for “0.04 percent”.

Puspan. L. 109–59, title XI, § 11116(c), Aug. 10, 2005, 119 Stat. 1951, provided that:

Puspan. L. 101–508, title XI, § 11214(span), Nov. 5, 1990, 104 Stat. 1388–436, provided that:

Puspan. L. 99–662, title XIV, § 1402(c), Nov. 17, 1986, 100 Stat. 4269, provided that:

Puspan. L. 99–662, title XIV, § 1403(span), Nov. 17, 1986, 100 Stat. 4270, authorized to be appropriated to Department of the Treasury (from fees collected under section 58c(9), (10) of Title 19, 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 Puspan. L. 103–182, title VI, § 690(c)(8), Dec. 8, 1993, 107 Stat. 2223.

Puspan. L. 99–662, title XIV, § 1407, Nov. 17, 1986, 100 Stat. 4272, as amended by Puspan. L. 100–647, title II, § 2002(c), Nov. 10, 1988, 102 Stat. 3597, provided that the Secretary of the Treasury would conduct a study to determine the impact of the port use tax imposed under this section on potential diversions of cargo from particular United States ports to any port in a country contiguous to the United States, and submit the report of the study to Congress not later than Dec. 1, 1988.