Us Code § 60302 - Special tonnage taxes
Full text of Us Code United States Code § 60302 — Special tonnage taxes, with citation guidance and answers to common questions.
§ 60302. Special tonnage taxes
(a)
(1) 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country.
(2) 50 cents per ton on other vessels not of the United States.
(3) 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States.
(4) $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade.
(b)
(c)
(1) is owned only by citizens of the United States; and
(2) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.
(Pub. L. 109–304, §9(b), Oct. 6, 2006, 120 Stat. 1677.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 60302(a) | 46 App.:121 (1st sentence, 5th sentence words before semicolon, last sentence words after semicolon). | R.S. §4219 (1st, 2d sentences, 4th sentence words before semicolon, last sentence words before 1st semicolon and after last semicolon); Feb. 27, 1877, ch. 69, §1, 19 Stat. 250. |
| 60302(b) | 46 App.:121 (4th sentence words before proviso). | |
| 60302(c) | 46 App.:121 (4th sentence proviso). | Mar. 4, 1915, ch. 171, §1, 38 Stat. 1193. |
In subsections (a) and (b), the words "Regardless of whether a tax is imposed under section 60301 of this title" are added for clarity. See 19 C.F.R. §4.20(c) (2003).
In subsection (a)(1), the word "owned" is substituted for "belonging" for consistency in the revised title.
In subsection (a)(3), the words "vessel of the United States" are substituted for "vessel" for clarity.
In subsection (c), the words "The tax of 50 cents per ton" are substituted for "no such duty" in 46 App. U.S.C. 121 to conform more closely to the language in section 1 of the Act of March 4, 1915 (ch. 171, 38 Stat. 1193). The word "documented" is substituted for "registered" for consistency in the revised title.
The words "In addition to the tonnage-duty above imposed, there shall be paid a tax, at the rate of thirty cents per ton, on vessels which shall be entered at any custom-house within the United States from any foreign port or place" in R.S. §4219 were omitted from the original codification of R.S. §4219 in 46 U.S.C. 121 (1926 edition, 44 Stat. 1467). A codification note which first appeared in the 1958 edition of the United States Code for 46 U.S.C. 121 says that the words apparently were omitted as superseded and repealed by section 14 of the Act of June 26, 1884 (ch. 121, 23 Stat. 57), as amended by section 11 of the Act of June 19, 1886 (ch. 421, 24 Stat. 81), and section 1 of the Act of April 4, 1888 (ch. 61, 25 Stat. 80).
About This Section
46 U.S.C. § 60302 is part of Title 46 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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