§ 60305. Vessels in distress

Latest version.

A vessel is exempt from tonnage taxes and light money when it enters because it is in distress.

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

Historical And Revision

Historical and Revision Notes
60305	46 App.:121 (3d sentence related to distress).	Aug. 5, 1909, ch. 6, § 36 (2d sentence related to distress), 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.

Historical and Revision Notes

60305

46 App.:121 (3d sentence related to distress).

Aug. 5, 1909, ch. 6, § 36 (2d sentence related to distress), 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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