46 CFR 280.6 - Calendar year accounting.
Except as provided in § 280.9 (relating to the final year of an ODS agreement), the calculations required under this part for years after 1973 shall be on the basis of voyages terminated during the calendar year. Calculations for the calendar year 1973 shall be made on the basis of voyages commenced and terminated in 1973.
Title 46 published on 2012-10-01
no entries appear in the Federal Register after this date.