100 STAT. 4268
PUBLIC LAW 99-662—NOV. 17, 1986 "(2)
CARGO DOES NOT INCLUDE CRUDE OIL WITH RESPECT TO
-r:^ ALASKA.—For purposes of this subsection, the term 'cargo' does not include crude oil with respect to Alaska. "(3) UNITED STATES MAINLAND.—For purposes of this subsec. 'i tion, the term 'United States mainland means the continental % United States (not including Alaska). Maritime affairs.
26 USC 4042.
"(c) COORDINATION OF TAX WHERE TRANSPORTATION SUBJECT TO TAX IMPOSED BY SECTION 4042.—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) NONAPPUCABILITY OF T A X TO CERTAIN C A R G O. —
"(1) IN GENERAL.—Subject to paragraph (2), the tax imposed ,.^ by section 4461(a) shall not apply to bonded commercial cargo nor. gn^gj-ing the United States for transportation and direct exportation to a foreign country. •foz Exports. "(2) IMPOSITION OF CHARGES.—Paragraph (1) shall not apply to Canada. any cargo exported to Canada or Mexico— Mexico. "(A) during the period— Maritime affairs. "(i) after the date on which the Secretary determines that the Government of Canada or Mexico (as the case may be) has imposed a substantially equivalent tax, fee, or charge on commercial vessels or commercial cargo utilizing ports of such country, and "(ii) subject to subparagraph (B), before the date on which the Secretary determines that such tax, fee, fr; charge has been discontinued by such country, and "(B) with respect to a particular United States port (or to any transaction or class of transactions at any such port) to the extent that the study made pursuant to section 1407(a) of the Water Resources Development Act of 1986 (or a review thereof pursuant to section 1407(b) of such Act) finds that— "(i) the imposition of the tax imposed by this subchapter at such port (or to any transaction or class of •3.. transactions at such port) is not likely to divert a 'Gf*0 significant amount of cargo from such port to a port in a country contiguous to the United States, or that any such diversion is not likely to result in significant imijo; economic loss to such port, or "(ii) the nonapplicability of such tax at such port (or .'KiBfte'jmiJhiM f ^ "* to any transaction or class of transactions at such port) is likely to result in significant economic loss to any other United States port. "(e) EXEMPTION FOR UNITED STATES.—Notax shall be imposed under this subchapter on the United States or any agency or instrumentality thereof. "(f) EXTENSION OF PROVISIONS OF LAW APPLICABLE TO CUSTOMS DUTY.—
"(1) IN GENERAL.—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
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