100 STAT. 4272 33 USC 984.
26 USC 9505.
PUBLIC LAW 99-662—NOV. 17, 1986
SEC. 805. SAINT LAWRENCE SEAWAY EXPENDITURES AND REBATES OF TOLLS.
(a) IN GENERAL.—The Act of May 13, 1954 is amended— (1) by striking out "and" at the end of paragraph (11) of section 4(a), (2) by striking out the period at the end of paragraph (12) of section 4(a) and inserting in lieu thereof "; and", (3) by adding at the end of section 4(a) the following new paragraph: "(13) shall accept such amounts as may be transferred to the Corporation under section 9505(c)(1) of the Internal Revenue Code of 1954, except that such amounts shall be available only for the purpose of operating and maintaining those works which the Corporation is obligated to operate and maintain under subsection (a) of section 3 of this Act.", and
- ... (4) by adding at the end thereof the following new section
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" R E B A T E OF CHARGES OR TOLLS
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"SEC. 13. (a) The Corporation shall transfer to the Harbor Maintenance Trust Fund, at such times and under such terms and conditions as the Secretary of the Treasury may prescribe, all revenues derived from the collection of charges or tolls established under section 12 of this Act. 38 USC 988. "(b)(1) The Corporation shall certify to the Secretary of the Treasury, in such form and at such times as the Secretary of the Treasury shall prescribe— Maritime affairs. "(A) the identity of any person who pays a charge or toll to the Corporation pursuant to section 12 of this Act with respect to a commercial vessel (as defined in section 4462(a)(4) of the Internal Revenue Code of 1954), 26 USC 4462. "(B) the amount of the toll or charge paid by such person with respect to such vessel. "(2) Within 30 days of the receipt of a certification described in paragraph (1), the Secretary of the Treasury shall rebate, out of the Harbor Maintenance Trust Fund, to the person described in paragraph (1) the amount of the charge or toll paid pursuant to section 12 of this Act." (b) EFFECTIVE DATE.—The amendments made by this section shall 33 USC 984 note. take effect on April 1, 1987. 33 USC 988a.
33 USC 988 note,
SEC. 1406. REPORT ON REDUCTION OR ELIMINATION OF TOLLS ON THE GREAT LAKES AND THE SAINT LAWRENCE SEAWAY.
eanada.
Not later than 2 years after the date of enactment of this Act, the Secretary of State, in consultation with the Secretary of Transportation, shall initiate discussions with the Government of Canada with the objective of reducing or eliminating all tolls on the international Great Lakes and the Saint Lawrence Seaway, and the Secretary of Transportation shall report to the Congress on the progress of such discussions and on the economic effects upon waterborne commerce in the United States of any proposed reduction or elimination in tolls.
26 USC 4461 note. Taxes.
SEC. 1407. STUDY OF CARGO JJIVERSION.
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(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
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