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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 46 U.S.C. § 60307 Vessels engaged in coastwise trade or the fisheries us united_states_code code_section 46 SHIPPING 603 TONNAGE TAXES AND LIGHT MONEY 60307 46 U.S.C. § 60307 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/s60307 data/legal/raw/us/code/title-46/usc46.xml cd3af0c881901d35b4d7e4e5437cac4ed3a80e9bca68892393dc4148dd3d2eca eb1331aa3c08ed87231a3606d86b30d1b5942cdf8542f6a3df8ac1d66e86057f 30229518e96d6c9285896766c26be5bf68a1ef94fff42969dde52dbc5581d4ea 2026-07-04 official
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46 U.S.C. § 60307 - Vessels engaged in coastwise trade or the fisheries

Text

A vessel with a registry endorsement or a coastwise endorsement, trading from one port in the United States to another port in the United States or employed in the bank, whale, or other fisheries, is exempt from tonnage taxes and light money.

(Pub. L. 109304, § 9(b), Oct. 6, 2006, 120 Stat. 1678.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 6030746 App.:122.R.S. § 4220. The words “with a registry endorsement or a coastwise endorsement” are substituted for “if such vessel be licensed, registered, or enrolled” for consistency with chapter 121 of the revised title. The words “belonging to any citizen of the United States” are omitted as unnecessary because, under chapter 121 as amended by this bill, ownership by a citizen of the United States is a requirement for documentation. The words “and light money” are added for clarity and consistency. See 19 C.F.R. § 4.21 (2003).