### Question
What is the definition of port?


### Answer
The definition of **port** is as follows in *26 U.S.C. § 4462*:

> any channel or harbor (or component thereof) in the United States, which—



(i) is not an inland waterway, and



(ii) is open to public navigation

#### Citation:
  - *26 U.S.C. § 4462*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter A-Harbor Maintenance Tax**

