National Defense Port System Act of 1982

National Defense Port System Act of 1982 - Title I: Findings and Purposes - Sets forth the findings of Congress concerning deep-draft commercial channels and harbors in the United States.

Title II: Creation of Task Force and Trust Fund to Administer Duties or Taxes - Establishes a deep-draft port task force that shall report to the Secretary of the Treasury regarding the uniform rate of: (1) Federal duty or tax on cargo unloaded at such deep-draft U.S. ports; (2) duty or tax on the export of cargo by a State port authority; and (3) specified vessel or tonnage charges.

Establishes the National Port System Trust Fund within the Treasury. Directs the Secretary to report to Congress annually on the status of the Trust Fund.

Requires the Secretary to transfer certain duties, taxes, and tonnage charges from the general fund of the Treasury to the Trust Fund.

Authorizes appropriations out of amounts in the Trust Fund for: (1) operation and maintenance costs in regard to eligible deep-draft commercial channels or harbors, including the Saint Lawrence Seaway and the Great Lakes; (2) 90 percent of the costs of authorized navigation improvement projects; and (3) costs incurred on behalf of the task force. Requires a State port authority to reimburse the Corps of Engineers for the additional costs of operation and maintenance for portions of channel or harbor in excess of 45 feet nominal depth.

Title III: Construction and Financing of Navigation Improvement Projects to Increase the Depth of Deep-Draft Commercial Channels and Harbors - Directs the Secretary of the Army, through the Chief of Engineers, to recommend annually to Congress new navigation improvement construction projects that should be authorized for deep-draft commercial channels and harbors.

Authorizes such projects only after agreement that the relevant State port authority will reimburse the Federal Government for: (1) ten percent of project construction costs for new projects under 45 feet nominal depth; and (2) 100 percent of costs for projects over 45 feet nominal depth. Requires such port authority to provide evidence that it has established a mechanism that will assure payment of such amount.

Requires completion of such reimbursements within the life of the project concerned but in no event more than 50 years after the date the project is available for use.

Declares that this Act shall not be construed to prohibit the Department of the Army or other Federal authority to operate, maintain, or improve any deep-draft commercial channel or harbor for purposes of Coast Guard navigation requirements or other national defense and security requirements. Directs the Secretary of the Army to establish cost allocation guidelines to carry out the provisions of this title.

Grants the consent of Congress to the levying by the States of a duty or tax on cargo loaded onto or unloaded from a commercial vessel with a draft in excess of 45 feet at a deep-draft commercial channel or harbor.

Title IV: Imposition of Duty or Tax on Deep-Draft Cargo - Amends the Internal Revenue Code to establish a duty or tax on cargo unloaded from any commercial vessel with a draft greater than 14 feet at U.S. deep-draft commercial channels or harbors. Limits the imposition of such duty to States which elect not to impose similar duties of their own.

Authorizes the Secretary of the Treasury to establish a nationally uniform schedule of vessel or tonnage charges that may be imposed upon deep-draft commercial vessels which use deep-draft channels and harbors.

Sets forth regulations concerning the imposition of such duty or tax.

Grants the consent of Congress to the levying by the States of duties or taxes on cargo to be exported from a State's deep-draft commercial channels and harbors. Lists conditions concerning the imposition of such duties or taxes.

Directs the Comptroller General to audit the deep-draft commercial harbor operations of States that have not authorized the U.S. Customs Service to accept payment of the duty or tax levied under this Act. Requires the Comptroller General to report to Congress concerning such audits.

Authorizes a State port authority to build and maintain locally financed improvements to ports located in such State without congressional authorization.

Amends the Act establishing the Saint Lawrence Seaway Development Corporation to require such Corporation to pay excess revenues into the general fund of the Treasury.

Revokes the Corporation's authority to levy tolls or other charges except for specified activities.

Cancels the balance owed by the Corporation on revenue bonds issued to the Secretary of the Treasury.

Authorizes the Corporation to issue revenue bonds to finance the non-Federal share of its improvement activities.

Title V: Expedited Procedure for Approval of Navigation Improvement Projects and Related Landside Facilities Projects - Directs the Secretary of the Army to establish a project schedule for all agency decisions relating to navigation improvements and landside facilities projects. Authorizes the Secretary to modify the project schedule at any time.

Sets forth procedures for expediting such agency decisions.

Describes procedures concerning judicial review of final agency decisions covered by a project schedule.