Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
2.4 KiB
Markdown
42 lines
2.4 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "46 U.S.C. § 53502"
|
||
description: "Regulations"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 46
|
||
title_name: "SHIPPING"
|
||
chapter_number: "535"
|
||
chapter_name: "CAPITAL CONSTRUCTION FUNDS"
|
||
section: "53502"
|
||
citation: "46 U.S.C. § 53502"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc46@119-100.zip"
|
||
source_identifier: "/us/usc/t46/s53502"
|
||
source_file: "data/legal/raw/us/code/title-46/usc46.xml"
|
||
source_hash: "1d7519d69fedca3e5a711937c9d6386532cde9c2b376dd20cd949b9aa3edbbd6"
|
||
raw_snapshot_hash: "eb1331aa3c08ed87231a3606d86b30d1b5942cdf8542f6a3df8ac1d66e86057f"
|
||
text_hash: "0a86b5116c014dfe685536daf8718159eb9e80253a5d2eefdc2af9985fd354ae"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 46 U.S.C. § 53502 - Regulations
|
||
|
||
## Text
|
||
|
||
(a) In General.— Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.
|
||
|
||
(b) Tax Liability.— The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.
|
||
|
||
(Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1593.)
|
||
|
||
## Notes
|
||
|
||
Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 5350246 App.:1177(l) (2d sentence).June 29, 1936, ch. 858, title VI, § 607(l) (2d sentence), 49 Stat. 2005; June 23, 1938, ch. 600, §§ 23–28, 52 Stat. 960; Aug. 4, 1939, ch. 417, § 10, 53 Stat. 1185; July 17, 1952, ch. 939, §§ 17–19, 66 Stat. 764; Pub. L. 85–637, Aug. 14, 1958, 72 Stat. 216; Pub. L. 86–518, § 1, June 12, 1960, 74 Stat. 216; Pub. L. 87–45, § 6, May 27, 1961, 75 Stat. 91; Pub. L. 87–271, Sept. 21, 1961, 75 Stat. 570; restated Pub. L. 91–469, § 21(a), Oct. 21, 1970, 84 Stat. 1032; Pub. L. 97–31, § 12(97)(A), Aug. 6, 1981, 95 Stat. 162. Subsection (a) is added for clarity because various provisions of the source language for this chapter imply that the Secretary is to prescribe regulations individually (except for regulations affecting a determination of tax liability). See, e.g., 46 App. U.S.C. 1177(a) (last sentence), (f)(1) (last sentence), and (l) (last sentence). In subsection (b), the words “not inconsistent with the foregoing provisions of this section, as may be necessary or appropriate” are omitted as surplus.
|