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United States Code (Last Updated: May 24, 2014) |
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Title 46. SHIPPING |
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SubTitle VI. Clearance, Tonnage Taxes, and Duties |
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Chapter 603. TONNAGE TAXES AND LIGHT MONEY |
§ 60310. Vessels making daily trips on interior waters
Latest version.
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A vessel making regular daily trips between a port of the United States and a port of Canada only on interior waters not navigable to the ocean is exempt from tonnage taxes and light money, except on its first clearing each year.
Historical And Revision
Historical and Revision Notes | ||
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
60310 | 46 App.:125. | R.S. § 4221. |
The words “is exempt from tonnage taxes” are substituted for “no tonnage fees shall be charged” for consistency in the revised chapter. The words “and light money” are added for clarity and consistency. See 19 C.F.R. § 4.21 (2003). The words “by the officers of the United States” are omitted as unnecessary.