2018 US Code
Title 46 - Shipping
Subtitle VI - Clearance, Tonnage Taxes, and Duties
Chapter 603 - Tonnage Taxes and Light Money
Sec. 60306 - Vessels not engaged in trade

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Citation 46 U.S.C. § 60306 (2018)
Section Name §60306. Vessels not engaged in trade
Section Text

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

Source Credit

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

Editorial Notes
Historical and Revision Notes
Revised SectionSource (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).

Publication Title United States Code, 2018 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 VI - Clearance, Tonnage Taxes, and Duties
CHAPTER 603 - TONNAGE TAXES AND LIGHT MONEY
Sec. 60306 - Vessels not engaged in trade
Contains section 60306
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law Yes
Disposition standard
Statutes at Large References 36 Stat. 111
104 Stat. 1388-398
107 Stat. 402
120 Stat. 1678
Public Law References Public Law 101-508, Public Law 103-66, Public Law 109-304
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