§ 11108. Taxes

374 words·~2 min read·/usc/title-46/section-11108

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(a)Withholding.— Wages due or accruing to a master or seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel may not be withheld under the tax laws of a State or a political subdivision of a State. However, this section does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same State if the withholding is under a voluntary agreement between the seaman and the employer of the seaman.

(b)Liability.—

(1)Limitation on jurisdiction to tax.— An individual to whom this subsection applies is not subject to the income tax laws of a State or political subdivision of a State, other than the State and political subdivision in which the individual resides, with respect to compensation for the performance of duties described in paragraph (2).

(2)Application.— This subsection applies to an individual—

(A)engaged on a vessel to perform assigned duties in more than one State as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State; or

(B)who performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on navigable waters in 2 or more States.

(Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98–364, title IV, § 402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106–489, § 1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111–281, title IX, § 906, Oct. 15, 2010, 124 Stat. 3012.)

Section 11108 prohibits the mandatory withholding of state or local taxes from crewmembers on certain specified vessels. It permits, however, voluntary withholding agreements.

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U.S. Code

Issuing and classifying licenses and certificates of registry
§ 7101

11 references not yet in our index

Pub. L. 98–89
97 Stat. 580
Pub. L. 98–364, title IV, § 402(14)
98 Stat. 450
Pub. L. 106–489, § 1
114 Stat. 2207
Pub. L. 111–281, title IX, § 906
124 Stat. 3012
Pub. L. 111–281
Pub. L. 106–489
Pub. L. 98–364

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§ 11108

Taxes

U.S.C.§ 7101

Pub. L.Pub. L. 98–89

Stat.97 Stat. 580

Pub. L.Pub. L. 98–364, title IV, § 402(14)

Stat.98 Stat. 450

Pub. L.Pub. L. 106–489, § 1

Cites 12 · showing 6Cited by 0 across 0 sources