46-U.S.C.-60306
§60306 – Vessels Not Engaged In Trade
Pathway
Title 46 > Subtitle VI > Chapter 603 > Section 60306
Details
- Reference: Section 60306
- Legend: §60306 – Vessels Not Engaged In Trade
- USCode Year: 2013
Provision Content
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.)
| 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).
U.S. Encyclopedia of Law Coverage
46-U.S.C.-60105 in the Legal Encyclopedia: Shipping
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45-U.S.C.-261 in the Legal Encyclopedia: Taxation
In this entry about 45-U.S.C.-261, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
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