2012 US Code
Title 46 - Shipping
Subtitle VI - Clearance, Tonnage Taxes, and Duties (§§ 60101 - 60507)
Chapter 603 - TONNAGE TAXES AND LIGHT MONEY (§§ 60301 - 60312)
Section 60306 - Vessels not engaged in trade

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 46 - SHIPPING
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 46 - SHIPPING
Subtitle VI - Clearance, Tonnage Taxes, and Duties
CHAPTER 603 - TONNAGE TAXES AND LIGHT MONEY
Sec. 60306 - Vessels not engaged in trade
Containssection 60306
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawYes
Dispositionstandard
Source CreditPub. L. 109-304, §9(b), Oct. 6, 2006, 120 Stat. 1678.
Statutes at Large References36 Stat. 111
104 Stat. 1388-398
107 Stat. 402
120 Stat. 1678
Public Law ReferencesPublic Law 101-508, Public Law 103-66, Public Law 109-304

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TONNAGE TAXES AND LIGHT MONEY - 46 U.S.C. § 60306 (2012)
§60306. Vessels not engaged in trade

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

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

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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