National Defense Port System Act of 1982

[AI summary unavailable — showing source text] National Defense Port System Act of 1982 - Title I: Establishment of National System of User Taxes for Deep-Draft Channels and Harbors - Directs the Secretary of the Treasury, not later than three months after recommendations have been made by the Deep-Draft Port Task Force established by this Act, to develop a nationally uniform system of user taxes to be imposed on the use of ports with deep-draft channels or harbors by any vessel which is in: (1) the business of transporting property or passengers for compensation or hire; or (2) transporting property or passengers in the business of the owner, lessee, or operator of the vessel. Requires such taxes to be imposed with respect to commodities, classes of commodities, and passengers. Prohibits any such tax from being levied on any item with respect to which such a tax has been previously paid. Allows the Secretary to increase or decrease such user tax under certain circumstances. Requires the master of any vessel with respect to which a tax is imposed to deliver to the Customs Service a manifest of the cargo and a declaration of the passengers upon arrival in a port having a deep-draft channel or harbor. Establishes the Deep-Draft C…