46 U.S.C. § 60301 — Regular tonnage taxes
submitted 20 years ago by Pub. L. 109-304 to r/title-46-SHIPPING · 283 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
A tax is imposed at the rate of 4.5 cents per ton, not to exceed a total of 22.5 cents per ton per year, for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter, at each entry in a port of the United States of—
a vessel* entering from a foreign port or place in North America, Central America, the West Indies Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering the Caribbean Sea; or
a vessel returning to the same port or place in the United States from which it departed, and not entering the United States from another port or place, except—
a vessel of the United States*;
a recreational vessel (as defined in section 2101 of this title); or
a barge*.
A tax is imposed at the rate of 13.5 cents per ton, not to exceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter, on a vessel at each entry in a port of the United States from a foreign port or place not named in subsection (a)(1).
Subsection (a) does not apply to a vessel entering other than by sea from a foreign port or place at which tonnage, lighthouse, or other equivalent taxes are not imposed on vessels of the United States.
Source credit: (Pub. L. 109–304, § 9(b), Oct. 6, 2006, 120 Stat. 1677; Pub. L. 109–171, title IV, § 4001, Feb. 8, 2006, 120 Stat. 27; Pub. L. 110–181, div. C, title XXXV, § 3524, Jan. 28, 2008, 122 Stat. 600.)
- 2006Enacted · Pub. L. 109-304 · 120 Stat. 1677
- 2006Amended · Pub. L. 109-171 · 120 Stat. 27
- 2008Amended · Pub. L. 110-181 · 122 Stat. 600
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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