The operator of a boat on which one or more individuals, during a calendar year, perform services described in section
3121(b)(20) shall submit to the Secretary (at such time, and in such manner and form, as the Secretary shall by regulations prescribe) information respecting—
(1)the identity of each individual performing such services;
(2)the percentage of each such individual’s share of the catches of fish or other forms of aquatic animal life, and the percentage of the operator’s share of such catches;
(3)if such individual receives his share in kind, the type and weight of such share, together with such other information as the Secretary may prescribe by regulations reasonably necessary to determine the value of such share;
(4)if such individual receives a share of the proceeds of such catches, the amount so received; and
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing the information relating to such person required to be contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
1986—Subsec. (b). Pub. L. 99–514amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “Every person making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement showing the information relating to such person contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.”
Effective Date of 1996 Amendment
Amendments by Pub. L. 104–188applicable to remuneration paid after Dec. 31, 1996, see section 1116(a)(3)(B) ofPub. L. 104–188, set out as a note under section
3121 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) ofPub. L. 99–514, set out as an Effective Date note under section
6721 of this title.
Section effective for calendar years beginning after Oct. 4, 1976, see section 1207(f)(4)(A) ofPub. L. 94–455, set out as a note under section
3121 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Statutes at Large
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