46 U.S.C. § 60301 Regular Tonnage Taxes

• Library: United States Statutes
• Edition: 2023
• Currency: Current through P.L. 118-34 (published on www.congress.gov on 12/26/2023), except for [P. L. 118-31]
• Year: 2023
• Citation: 46 U.S.C. § 60301

(a) LOWER RATE.-A tax is imposed at the rate of 4.5 cents per ton, not to exceed a total of 22.5 cents per ton per year, for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter, at each entry in a port of the United States of-

(1) a vessel entering from a foreign port or place in North America, Central America, the West Indies Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering the Caribbean Sea; or

(2) a vessel returning to the same port or place in the United States from which it departed, and not entering the United States from another port or place, except-

(A) a vessel of the United States;

(B) a recreational vessel (as defined in section 2101 of this title); or

(C) a barge.

(b) HIGHER RATE.-A tax is imposed at the rate of 13.5 cents per ton, not to exceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter, on a vessel at each entry in a port of the United States from a foreign port or place not named in subsection (a)(1).

(c) EXCEPTION FOR VESSELS ENTERING OTHER THAN BY SEA.-Subsection (a) does not apply to a vessel entering other than by sea from a foreign port or place at which tonnage, lighthouse, or other equivalent taxes are not imposed on vessels of the United States.

Cite as 46 U.S.C. § 60301

Source: Pub. L. 109-304, §9(b), Oct. 6, 2006, 120 Stat. 1677; Pub. L. 109-171, title IV, §40014001,, 120 Stat. 27; Pub. L. 110-181, div. C, title XXXV, §35243524,, 122 Stat. 600.

current through 7/7/2023

<TABLE> <TR><TD colspan="3">HISTORICAL AND REVISION NOTES</TD> </TR> <TR> <TD>Revised <para>Section</para> </TD> <TD>Source (U.S. Code)</TD> <TD>Source (Statutes at Large)</TD> </TR> <TR> <TD>60301(a)</TD> <TD>46 App.:121 (2d sentence words before semicolon).</TD> <TD>Aug. 5, 1909, ch. 6, §36 (1st sentence), 36 Stat. 111; <actcitation href="" statecd="US" sessionyear="1990" actaltid="101-508">Pub. L. <actid>101-508</actid></actcitation>, <actseccitation href="" statecd="US" sessionyear="1990" actaltid="101-508">title X, §<actsec>10402</actsec>(a), Nov. 5, <sessionyear>1990</sessionyear></actseccitation>, 104 Stat. 1388-398; <actcitation href="" statecd="US" actaltid="103-66">Pub. L. <actid>103-66</actid></actcitation>, <actseccitation href="" statecd="US" actaltid="103-66">title IX, §<actsec>9001</actsec>(a)(1), (2), (c)</actseccitation> (1), Aug. 10, 1993, 107 Stat. 402; <actcitation href="" statecd="US" sessionyear="1997" actaltid="105-33">Pub. L. <actid>105-33</actid></actcitation>, <actseccitation href="" statecd="US" sessionyear="1997" actaltid="105-33">title IX, §<actsec>9201</actsec>(a), Aug. 5, <sessionyear>1997</sessionyear></actseccitation>, 111 Stat. 671.</TD> </TR> <TR> <TD>60301(b)</TD> <TD>46 App.:121 (2d sentence words after semicolon).</TD> <TD/> </TR> <TR> <TD>60301(c)</TD> <TD>46 App.:132.</TD> <TD>Mar. 8, 1910, ch. 86, 36 Stat. 234; <actcitation href="" statecd="US" sessionyear="1990" actaltid="101-508">Pub. L. <actid>101-508</actid></actcitation>, <actseccitation href="" statecd="US" sessionyear="1990" actaltid="101-508">title X, §<actsec>10402</actsec>(b), Nov. 5, <sessionyear>1990</sessionyear></actseccitation>, 104 Stat. 1388-399; <actcitation href="" statecd="US" sessionyear="1993" actaltid="103-66">Pub. L. <actid>103-66</actid></actcitation>, <actseccitation href="" statecd="US" sessionyear="1993" actaltid="103-66">title IX, §<actsec>9001</actsec>(b), Aug. 10, <sessionyear>1993</ses...