(3) Subsidiary .— The term “subsidiary” means a corporation that has filed a certificate under oath with the Secretary, in the form and at the times prescribed by the Secretary, establishing that the corporation— (A) is incorporated under the laws of the United States or a State; and (B) has at least 50 percent of its voting stock controlled, directly or indirectly, by a Bowaters corporation or its parent.


46 USC § 12118(a)(3)

Scoping language

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