### Question
How does Harbor Maintenance Tax define value?


### Answer
Under *26 U.S.C. § 4462*, **value** is defined as:

> the actual charge paid for such service or the prevailing charge for comparable service if no actual charge is paid

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

