46 USC § 60306
Vessels not engaged in trade
through Pub. L. 116-344, except Pub. Ls. 116-260 and 116-283
USC

A vessel is exempt from tonnage taxes and light money when not engaged in trade.

Open Table
Historical and Revision Notes
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).


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