Collapse to view only § 60302. Special tonnage taxes
- § 60301. Regular tonnage taxes
- § 60302. Special tonnage taxes
- § 60303. Light money
- § 60304. Presidential suspension of tonnage taxes and light money
- § 60305. Vessels in distress
- § 60306. Vessels not engaged in trade
- § 60307. Vessels engaged in coastwise trade or the fisheries
- § 60308. Vessels engaged in Great Lakes trade
- § 60309. Passenger vessels making trips between ports of the United States and foreign ports
- § 60310. Vessels making daily trips on interior waters
- § 60311. Hospital vessels in time of war
- § 60312. Rights under treaties preserved
If the President is satisfied that the government of a foreign country does not impose discriminating or countervailing duties to the disadvantage of the United States, the President shall suspend the imposition of special tonnage taxes and light money under sections 60302 and 60303 of this title on vessels of that country.
A vessel is exempt from tonnage taxes and light money when it enters because it is in distress.
A vessel is exempt from tonnage taxes and light money when not engaged in trade.
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.
A documented vessel with a registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada, does not become subject to tonnage taxes or light money because of that trade.
A passenger vessel making at least 3 trips per week between a port of the United States and a foreign port is exempt from tonnage taxes and light money.
A vessel making regular daily trips between a port of the United States and a port of Canada only on interior waters not navigable to the ocean is exempt from tonnage taxes and light money, except on its first clearing each year.
In time of war, a hospital vessel is exempt from tonnage taxes, light money, and pilotage charges in the ports of the United States if the vessel is one for which the conditions of the international convention for the exemption of hospital ships from taxation in time of war, concluded at The Hague on December 21, 1904, are satisfied. The President by proclamation shall name the vessels for which the conditions are satisfied and state when the exemption begins and ends.
This chapter and chapter 605 of this title do not affect a right or privilege of a foreign country relating to tonnage taxes or other duties on vessels under a law or treaty of the United States.