### Question
How does the law define inland waterway user taxes and charges?


### Answer
Under *33 U.S.C. § 1803*, **inland waterway user taxes and charges** is defined as:

> taxes imposed on the use of the inland and intracoastal waterways of the United States and all alternatives to such taxes

#### Citation:
  - *33 U.S.C. § 1803*
  - Heading: **CHAPTER 32-INLAND WATERWAYS TRUST FUND**

