§ 6050A. Reporting requirements of certain fishing boat operators

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(a)Reports 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

(5)any cash remuneration described in section 3121(b)(20)(A).

(b)Written statement 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.

(Added Pub. L. 94–455, title XII, § 1207(e)(3)(A), Oct. 4, 1976, 90 Stat. 1707; amended Pub. L. 99–514, title XV, § 1501(c)(6), Oct. 22, 1986, 100 Stat. 2737; Pub. L. 104–188, title I, § 1116(a)(1)(C), Aug. 20, 1996, 110 Stat. 1762.)

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U.S. Code

§ 3121
Definitions

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U.S. Code

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Pub. L. 94–455, title XII, § 1207(e)(3)(A)
90 Stat. 1707
Pub. L. 99–514, title XV, § 1501(c)(6)
100 Stat. 2737
Pub. L. 104–188, title I, § 1116(a)(1)(C)
110 Stat. 1762
Pub. L. 104–188
Pub. L. 99–514
section 1116(a)(3)(B) of Pub. L. 104–188
section 1501(e) of Pub. L. 99–514
section 1207(f)(4)(A) of Pub. L. 94–455

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cites case law

§ 6050A

Reporting requirements of certain fishing boat operators

U.S.C.×2

U.S.C.§ 3121

U.S.C.§ 6721

Pub. L.Pub. L. 94–455, title XII, § 1207(e)(3)(A)

Stat.90 Stat. 1707

Pub. L.Pub. L. 99–514, title XV, § 1501(c)(6)

Stat.100 Stat. 2737

Pub. L.Pub. L. 104–188, title I, § 1116(a)(1)(C)

Cites 13 · showing 7Cited by 2 across 1 source