46 U.S. Code § 60305. Vessels in distress

A vessel is exempt from tonnage taxes and light money when it enters because it is in distress.

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

60305

46 App.:121 (3d sentence related to distress).

Aug. 5, 1909, ch. 6, § 36 (2d sentence related to distress), 36 Stat. 111; Pub. L. 101–508, title X, § 10402(a), Nov. 5, 1990, 104 Stat. 1388–398; Pub. L. 103–66, title IX, § 9001(a)(3), (c)(1), Aug. 10, 1993, 107 Stat. 402.

The words “and light money” are added for clarity and consistency. See 19 C.F.R. § 4.21 (2003).