Vessels not engaged in trade

  1. Law
  2. USC 46
  3. Shipping
  4. Clearance, Tonnage Taxes, and Duties
  5. TONNAGE TAXES AND LIGHT MONEY
  6. Vessels not engaged in trade

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§60306. Vessels not engaged in trade

A vessel is exempt from tonnage taxes and light money when not engaged in trade.

( Pub. L. 109–304, §9(b), Oct. 6, 2006, 120 Stat. 1678 .)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
60306 46 App.:121 (3d sentence related to trade). Aug. 5, 1909, ch. 6, §36 (2d sentence related to trade), 36 Stat. 111 ; Pub. L. 101–508, title X, §10402(a), Nov. 5, 1990, 104 Stat. 1388–398 ; Pub. L. 103–66, title IX, §9001(a)(3), (c)(1), Aug. 10, 1993, 107 Stat. 402 .

The words "and light money" are added for clarity and consistency. See 19 C.F.R. §4.21 (2003).


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