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2026-07-06 10:51:44 -04:00

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LegalText 46 U.S.C. § 60303 Light money us united_states_code code_section 46 SHIPPING 603 TONNAGE TAXES AND LIGHT MONEY 60303 46 U.S.C. § 60303 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc46@119-100.zip /us/usc/t46/s60303 data/legal/raw/us/code/title-46/usc46.xml b65a2ceaa39d56fe23a6013906dbf68118fa7eab66cf2af128114f345ab1c6c2 eb1331aa3c08ed87231a3606d86b30d1b5942cdf8542f6a3df8ac1d66e86057f 45bc1321af97f22f706c142c16e2de426143c8a5bfb9a2776ea1f69d78630e61 2026-07-04 official
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46 U.S.C. § 60303 - Light money

Text

(a) Imposition of Tax.— A tax of 50 cents per ton, to be called “light money”, is imposed on a vessel not of the United States at each entry in a port of the United States. This tax shall be imposed and collected under the same regulations that apply to tonnage taxes.

(b) Exception for Vessels Owned by Citizens.— (1) In general.— Subsection (a) does not apply to a vessel owned only by citizens of the United States if—

(A) the vessel is carrying a regular document issued by a customhouse of the United States proving the vessel to be owned only by citizens of the United States; and

(B) on entry of the vessel from a foreign port, the individual designated under paragraph (2) states under oath that—

(i) the document contains the names of all the owners of the vessel; or

(ii) part of the ownership has been transferred since the document was issued and, to the best of that individuals knowledge and belief, the vessel is still owned only by citizens of the United States.

(2) Person to make statement.— The statement under paragraph (1)(B) shall be made by—

(A) an owner if one resides at the port of entry; or

(B) the master if an owner does not reside at the port of entry.

(c) Exception for Vessels Becoming Documented.— Subsection (a) does not apply to a vessel that—

(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. 109304, § 9(b), Oct. 6, 2006, 120 Stat. 1678; Pub. L. 115232, div. C, title XXXV, § 3546(v), Aug. 13, 2018, 132 Stat. 2327.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 60303(a)46 App.:128 (words before proviso).R.S. § 4225. 60303(b)46 App.:129.R.S. § 4226. 60303(c)46 App.:128 (proviso).Mar. 4, 1915, ch. 171, § 1, 38 Stat. 1193. In subsection (a), the word “tax” is substituted for “duty”, and the word “imposed” is substituted for “levied and collected”, for consistency in the chapter. The words “in the same manner” are omitted as unnecessary. In subsection (b)(1), before subparagraph (A), the words “does not apply to” are substituted for “shall not be deemed to operate upon” to eliminate unnecessary words. The word “unregistered” is omitted as unnecessary. The word “only” is added for clarity and for consistency in the revised title. In subparagraph (A), the words “owned only by citizens of the United States” are substituted for “American property” for consistency. In subparagraph (B)(ii), the words “sold or” are omitted as unnecessary. The words “owned only by citizens of the United States” are substituted for “no foreign subject or citizen has . . . any share, by way of trust, confidence, or otherwise” to eliminate unnecessary words. In subsection (b)(2), subparagraph (A) is substituted for “if the same shall be at the port at which the owner or any of the part owners reside”, and subparagraph (B) is substituted for “If the owner or any part owner does not reside at the port or place at which such vessel shall enter, then the master shall make oath to the like effect”, to eliminate unnecessary words.

Editorial Notes

Amendments2018—Subsec. (c). Pub. L. 115232 substituted “Subsection (a) does” for “Subsection (a) section does”.