### Question
How is the term inland or intracoastal waterway of the United States defined?


### Answer
The term **inland or intracoastal waterway of the United States** is defined in *26 U.S.C. § 4042* as the following:

> any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978

#### Citation:
  - *26 U.S.C. § 4042*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

