### Question
How is the term harbor maintenance tax defined?


### Answer
The term **harbor maintenance tax** is defined in *33 U.S.C. § 2238* as the following:

> the amounts collected under section 4461 of title 26

#### Citation:
  - *33 U.S.C. § 2238*
  - Heading: **CHAPTER 36-WATER RESOURCES DEVELOPMENT > SUBCHAPTER II-HARBOR DEVELOPMENT**

