Title 46 — ShippingRelease 119-73
§60310 Vessels making daily trips on interior waters
Title 46 › Subtitle Subtitle VI— - Clearance, Tonnage Taxes, and Duties › Chapter CHAPTER 603— - TONNAGE TAXES AND LIGHT MONEY › § 60310
Full Legal Text
Title 46, §60310
Shipping — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 6031046 App.:125.R.S. § 4221. The words “is exempt from tonnage taxes” are substituted for “no tonnage fees shall be charged” for consistency in the revised chapter. The words “and light money” are added for clarity and consistency. See 19 C.F.R. § 4.21 (2003). The words “by the officers of the United States” are omitted as unnecessary.
Reference
Citations & Metadata
Citation
46 U.S.C. § 60310
Title 46 — Shipping
Last Updated
Apr 6, 2026
Release point: 119-73