PUBLIC LAW 95-502—OCT. 21, 1978
92 STAT. 1696 Inland Waterways Revenue Act of 1978.
26 USC 4042 note.
26 USC 4041. 26 USC 4042.
TITLE II—INLAND WATERWAYS REVENUE ACT OF 1978 Sec. Sec. Sec. Sec.
201. Short title. 202. Imposition of tax. 203. Establishment of Inland "Waterways Trust Fund. 204. Trust Fund available for expenditures for navigation construction and rehabilitation projects on inland waterways. Sec. 205. Study with respect to inland waterway user taxes and charges. Sec. 206. Inland and intracoastal waterways of the United States. SEC. 201. SHORT TITLE.
This title may be cited as the " I n l and Waterways Revenue Act of 1978". SEC. 202. IMPOSITION OF TAX. (a) IN GENERAL.—Chapter 31 of the I n t e r n a l Revenue Code of 1954 (relating to special fuels) is amended by a d d i n g a t the end thereof the following new section: "SEC. 4042. TAX ON FUEL USED IN COMMERCIAL TRANSPORTATION ON INLAND WATERWAYS. " (a) IN GENERAL.—There is hereby imposed a tax on any liquid used during any calendar quarter by any person as a fuel in a vessel in commercial waterway transportation. " (b) A M O U N T OF T A X. — The tax imposed by subsection (a) shall be determined from the following t a b l e: "If the use occurs— "After September 30, 1980 and before October 1, 1981 "After September 30, 1981 and before October 1, 1983 "After September 30, 1983 and before October 1, 1985 "After September 30, 1985
The 4 cents 6 cents 8 cents 10 cents
tax is— a gallon a gallon a gallon a gallon
"(c) EXEMPTIONS.— " (1) DEEP-DRAFT OCEAN-GOING VESSELS.—The tax imposed by
subsection (a) shall not apply with respect to any vessel designed primarily for use on the high seas which has a draft of more than 12 feet. " (2) PASSENGER VESSELS.—The tax imposed by subsection (a)
shall not apply with respect to any vessel used primarily for the transportation of persons. " (3) U S E BY STATE OR LOCAL GOVERNMENT I N TRANSPORTING
PROPERTY IN A STATE OR LOCAL 15USINESS.—Subparagraph (B) of subsection (d)(1) shall not apply with respect to use by a State or political subdivision thereof. " (4) U S E I N MOVING LASH AND SEABEE OCEAN-GOING BARGES.—
The tax imposed by subsection (a) shall not apply with respect to use for movement by t u g of exclusively L A S H (Lighteraboard-ship) and S E A B E E ocean-going barges released by their ocean-going carriers solely to pick u p or deliver international cargoes. " (d) DEFINITIONS. — For purposes of this section— " (1) COMMERCIAL WATERWAY TRANSPORTATION.—The term 'com-
mercial waterway transportation' means any use of a vessel on any inland or intracoastal waterway of the United States— " (A) in the business of t r a n s p o r t i n g property for compensation or hire, or " (B) in t r a n s p o r t i n g property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage). "(2)
INLAND
OR INTRACOASTAL
WATERWAY
OF THE UNITED
STATES.—The term 'inland or intracoastal waterway of the United
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