§ 60301. Regular tonnage taxes

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(a)Lower Rate.— A tax is imposed at the rate of 4.5 cents per ton, not to exceed a total of 22.5 cents per ton per year, for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter, at each entry in a port of the United States of—

(1)a vessel entering from a foreign port or place in North America, Central America, the West Indies Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering the Caribbean Sea; or

(2)a vessel returning to the same port or place in the United States from which it departed, and not entering the United States from another port or place, except—

(A)a vessel of the United States;

(B)a recreational vessel (as defined in section 2101 of this title); or

(C)a barge.

(b)Higher Rate.— A tax is imposed at the rate of 13.5 cents per ton, not to exceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter, on a vessel at each entry in a port of the United States from a foreign port or place not named in subsection (a)(1).

(c)Exception for Vessels Entering Other Than by Sea.— Subsection

(a)does not apply to a vessel entering other than by sea from a foreign port or place at which tonnage, lighthouse, or other equivalent taxes are not imposed on vessels of the United States.

(Pub. L. 109–304, § 9(b), Oct. 6, 2006, 120 Stat. 1677; Pub. L. 109–171, title IV, § 4001, Feb. 8, 2006, 120 Stat. 27; Pub. L. 110–181, div. C, title XXXV, § 3524, Jan. 28, 2008, 122 Stat. 600.)

In this section, the tax rates for fiscal years 1991 through 2002 are omitted as obsolete.

In subsection (a)(1), the words “West Indies Islands” are substituted for “West India Islands” to conform to current geographic terminology. The word “Newfoundland” is omitted because Newfoundland is now part of Canada.

In subsection (a)(2), the reference to the definitions in section 2101 is confined to “recreational vessel” because the definitions of “vessel of the United States” and “barge” are being moved to chapter 1 of the revised title and being made applicable title-wide.

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U.S. Code

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Public Law 110–181
To provide for the enactment of the National Defense Authorization Act for Fiscal Year 2008, as previously enrolled, with certain modifications to address the foreign sovereign immunities provisions of title 28, United States Code, with respect to the attachment of property in certain judgments agai

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Pub. L. 109–304, § 9(b)
120 Stat. 1677
Pub. L. 109–171, title IV, § 4001
120 Stat. 27
Pub. L. 110–181, div. C, title XXXV, § 3524
122 Stat. 600
Pub. L. 110–181, § 3524(b)
Pub. L. 109–171, § 4001
Pub. L. 110–181, § 3524(a)(1)
section 18(a) of Pub. L. 109–304

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cites case law

§ 60301

Regular tonnage taxes

Fed. Reg.×7

U.S.C.×4

Stat.×1

U.S.C.§ 2101

U.S.C.§ 101

Pub. L.Pub. L. 109–304, § 9(b)

Stat.120 Stat. 1677

Pub. L.Pub. L. 109–171, title IV, § 4001

Stat.120 Stat. 27

Pub. L.Pub. L. 110–181, div. C, title XXXV, § 3524

Cites 12 · showing 7Cited by 12 across 3 sources