Title 46ShippingRelease 119-73

§60308 Vessels engaged in Great Lakes trade

Title 46 › Subtitle Subtitle VI— - Clearance, Tonnage Taxes, and Duties › Chapter CHAPTER 603— - TONNAGE TAXES AND LIGHT MONEY › § 60308

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 46, §60308

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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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 6030846 App.:123.R.S. § 2793; Sept. 25, 1941, ch. 423, 55 Stat. 733; Pub. L. 103–182, title VI, § 686(a)(1), Dec. 8, 1993, 107 Stat. 2220; Pub. L. 104–324, title XI, § 1115(b)(4), Oct. 19, 1996, 110 Stat. 3972. The words “or light money” are added for clarity and consistency. See 19 C.F.R. § 4.21 (2003). The statutory source for this section, R.S. § 2793, is amended by section 13(a) of this bill. See the explanation in this report for that amendment.

Reference

Citations & Metadata

Citation

46 U.S.C. § 60308

Title 46Shipping

Last Updated

Apr 6, 2026

Release point: 119-73