### Question
How is the "port" defined?


### Answer
The term **port** is defined in *26 U.S.C. § 4462* as follows -

> 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**

