46 U.S.C. § 53502 — Regulations
submitted 20 years ago by Pub. L. 109-304 to r/title-46-SHIPPING · 45 words · no verdicts yet
The Secretary writes the regulations for this chapter. For determining tax liability, the Secretary and the Secretary of the Treasury write those regulations jointly instead.
(a) In General. Except as subsection (b) says, the Secretary* must write the regulations needed to carry out this chapter.
(b) Tax Liability. The Secretary and the Secretary of the Treasury must write joint regulations* for figuring out tax liability under this chapter.
Except as provided in subsection (b), the Secretary* shall prescribe regulations to carry out this chapter.
The Secretary and the Secretary of the Treasury shall prescribe joint regulations* for the determination of tax liability under this chapter.
Source credit: (Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1593.)
- 2006Enacted · Pub. L. 109-304 · 120 Stat. 1593
A history note hasn’t been published yet. The record shows enactment by Pub. L. 109-304 on 2006-10-06.
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