The Bulletin Index-Digest System & Highlights Summaries

Harbor Maintenance Tax

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Ct.D. 2064 from IR Bulletin No. 1998-37
The Harbor Maintenance Tax of section 4461 of the Code violates the Export Clause by imposing an ad valorem fee based on the value of the cargo and not on the use of federal harbor services. United States v. United States Shoe Corporation.

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