RELAY CARGO.

SEC. 6110. RELAY CARGO. (a) In General.—Subsection (g) of section 4462 of the 1986 Code is amended by adding at the end thereof the following new paragraph: “(3) Relay cargo.—Only 1 tax shall be imposed under section 4461(a) on cargo (moving under a single bill of lading) which is unloaded from one vessel and loaded onto another vessel at any port in the United States for relay to or from any port in Alaska, Hawaii, or any possession of the United States. For purposes of this paragraph, the term ‘cargo’ does not include any item not treated as cargo under subsection (b)(2).” 102 STAT. 3713 (b) Effective Date.—The amendment made by this section shall take effect on the date of the enactment of this Act.