Title 46, ShippingRelease 119-102
§60308 Vessels Engaged in Great Lakes Trade
Title 46 › Subtitle VI — Clearance, Tonnage Taxes, and Duties › CHAPTER 603 — TONNAGE TAXES AND LIGHT MONEY › § 60308
Summary
A documented vessel with a registry endorsement that does foreign trade with Canada on the Great Lakes, or on waters that connect to them, does not have to pay tonnage taxes or light money because of that trade.
Full Legal Text
Title 46, §60308
Shipping, Source: USLM XML via OLRC
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 46, Shipping
Last Updated
Aug 21, 2026
Release point: 119-102