2012 US Code
Title 46 - Shipping
Subtitle II - Vessels and Seamen (§§ 2101 - 14702)
Part G - Merchant Seamen Protection and Relief (§§ 10101 - 11507)
Chapter 111 - PROTECTION AND RELIEF (§§ 11101 - 11112)
Section 11108 - Taxes
Publication Title | United States Code, 2012 Edition, Title 46 - SHIPPING |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 46 - SHIPPING Subtitle II - Vessels and Seamen Part G - Merchant Seamen Protection and Relief CHAPTER 111 - PROTECTION AND RELIEF Sec. 11108 - Taxes |
Contains | section 11108 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Pub. L. 98-89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98-364, title IV, §402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106-489, §1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111-281, title IX, §906, Oct. 15, 2010, 124 Stat. 3012. |
Statutes at Large References | 97 Stat. 580 98 Stat. 450 114 Stat. 2207 124 Stat. 3012 |
Public Law References | Public Law 98-89, Public Law 98-364, Public Law 106-489, Public Law 111-281 |
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(a)
(b)
(1)
(2)
(A) engaged on a vessel to perform assigned duties in more than one State as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State; or
(B) who performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on navigable waters in 2 or more States.
(Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98–364, title IV, §402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106–489, §1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111–281, title IX, §906, Oct. 15, 2010, 124 Stat. 3012.)
Revised section | Source section (U.S. Code) |
---|---|
11108 | 46:601 |
Section 11108 prohibits the mandatory withholding of state or local taxes from crewmembers on certain specified vessels. It permits, however, voluntary withholding agreements.
Amendments2010—Subsec. (b)(2)(B). Pub. L. 111–281 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “who performs regularly-assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State.”
2000—Pub. L. 106–489 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
1984—Pub. L. 98–364 substituted “an individual employed on a fishing vessel or any fish processing vessel” for “a fisherman employed on a fishing vessel”.
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