Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section60301&num=0&edition=prelim
Timestamp: 2020-07-02 11:45:20
Document Index: 756956416

Matched Legal Cases: ['§ 60301', '§9', '§4001', '§3524', '§36', '§10402', '§9001', '§9201', '§10402', '§9001', '§9201', '§3524', '§4001', '§4001', '§3524']

[USC02] 46 USC 60301: Regular tonnage taxes
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46 USC 60301: Regular tonnage taxes Text contains those laws in effect on July 1, 2020
From Title 46-SHIPPINGSubtitle VI-Clearance, Tonnage Taxes, and DutiesCHAPTER 603-TONNAGE TAXES AND LIGHT MONEY
(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-
(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-
(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.
( Pub. L. 109–304, §9(b), Oct. 6, 2006, 120 Stat. 1677 ; Pub. L. 109–171, title IV, §4001, Feb. 8, 2006, 120 Stat. 27 ; Pub. L. 110–181, div. C, title XXXV, §3524, Jan. 28, 2008, 122 Stat. 600 .)
60301(a) 46 App.:121 (2d sentence words before semicolon). Aug. 5, 1909, ch. 6, §36 (1st sentence), 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)(1), (2), (c)(1), Aug. 10, 1993, 107 Stat. 402 ; Pub. L. 105–33, title IX, §9201(a), Aug. 5, 1997, 111 Stat. 671 .
60301(c) 46 App.:132. Mar. 8, 1910, ch. 86, 36 Stat. 234 ; Pub. L. 101–508, title X, §10402(b), Nov. 5, 1990, 104 Stat. 1388–399 ; Pub. L. 103–66, title IX, §9001(b), Aug. 10, 1993, 107 Stat. 402 ; Pub. L. 105–33, title IX, §9201(b), Aug. 5, 1997, 111 Stat. 671 .
2008-Pub. L. 110–181, §3524(b), repealed Pub. L. 109–171, §4001. See 2006 Amendment note below.
2006-Pub. L. 109–171, §4001, which directed the amendment of sections 121 and 132 of the former Appendix to this title from which this section was derived, was repealed by Pub. L. 110–181, §3524(b). See 2008 Amendment note for subsecs. (a), (b) and Historical and Revision notes above.