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46 U.S.C. § 60301 — Regular tonnage taxes
Federal law — U.S. Code and appendices · legal_authorities
**(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section2101&num=0&edition=prelim)); 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.
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Source file: Laws/federal/codes/united-states-code/title-46/section-60301-regular-tonnage-taxes--438869ab32.md
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Source location: Title 46, Chapter 603, § 60301; chapter-603-tonnage-taxes-and-light-money.md
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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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section2101&num=0&edition=prelim)); 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.
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Federal law — U.S. Code and appendices · legal_authorities
In this subtitle—
(1) “associated equipment”—
(A) means—
(i) a system, accessory, component, or appurtenance of a recreational vessel; or
(ii) a marine safety article intended for use on board a recreational vessel; but
(B) with the exception of emergency locator beacons for recreational vessels operating beyond 3 nautical miles from the baselines from which the territorial sea of the United States is measured or beyond 3 nautical miles from the coastline of the Great Lakes, does not include radio equipment.
(2) “Coast Guard” means the organization established and continued under [section 101 of title 14](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title14-section101&num=0&edition=prelim).
(3) “Commandant” means the Commandant of the Coast Guard.
(4) “commercial service” includes any type of trade or business involving the transportation of goods or individuals, except service performed by a combatant vessel.
(5) “consideration” means an economic benefit, inducement, right, or profit including pecuniary payment accruing to an individual, person, or entity, but not including a voluntary sharing of the actual expenses of the voyage, by monetary contribution or donation of fuel, food, beverage, or other supplies.
(6) “crude oil” means a liquid hydrocarbon mixture occurring naturally in the earth, whether or not treated to render it suitable for transportation, and includes crude oil from which certain distillate fractions may have been removed, and crude oil to which certain distillate fractions may have been added.
(7) “crude oil tanker” means a tanker engaged in the trade of carrying crude oil.
(8) “dangerous drug” means a narcotic drug, a controlled substance, or a controlled substance analog (as defined in section 102 of the Com
Source: Supplied U.S. Code snapshot — release unconfirmed · 46 U.S.C. § 2101
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Federal law — U.S. Code and appendices · legal_authorities
In this title, the term “agency” means a department, agency, or instrumentality of the United States Government.
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Federal law — U.S. Code and appendices · legal_authorities
The President of the United States is authorized to designate and empower the head of any department or agency in the executive branch, or any official thereof who is required to be appointed by and with the advice and consent of the Senate, to perform without approval, ratification, or other action by the President (1) any function which is vested in the President by law, or (2) any function which such officer is required or authorized by law to perform only with or subject to the approval, ratification, or other action of the President: Provided, That nothing contained herein shall relieve the President of his responsibility in office for the acts of any such head or other official designated by him to perform such functions. Such designation and authorization shall be in writing, shall be published in the Federal Register, shall be subject to such terms, conditions, and limitations as the President may deem advisable, and shall be revocable at any time by the President in whole or in part.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Entry From Foreign Port or Place.—** Regardless of whether a tax is imposed under [section 60301 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section60301&num=0&edition=prelim), a tax is imposed on a vessel at each entry in a port of the United States from a foreign port or place at the following rates:
(1) 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country.
(2) 50 cents per ton on other vessels not of the United States.
(3) 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States.
(4) $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade.
**(b) Vessels Not of the United States Transporting Property Between Districts.—** Regardless of whether a tax is imposed under [section 60301 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section60301&num=0&edition=prelim), a tax of 50 cents per ton is imposed on a vessel not of the United States at each entry in one customs district from another district when transporting goods loaded in one district to be delivered in another district.
**(c) Exception for Vessels Becoming Documented.—** The tax of 50 cents per ton under this section does not apply to a vessel that—
(1) is owned only by citizens of the United States; and
(2) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.
Source: Supplied U.S. Code snapshot — release unconfirmed · 46 U.S.C. § 60302
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Federal law — U.S. Code and appendices · legal_authorities
Page 530
TITLE 46—SHIPPING
§ 60301
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
60109 ..........
46 App.:98.
R.S. § 4204; Apr. 5, 1906, ch.
1366, § 3, 34 Stat. 100.
This section is substituted for the source provision to
eliminate unnecessary words.
CHAPTER 603—TONNAGE TAXES AND LIGHT
MONEY
Sec.
60301.
Regular tonnage taxes.
60302.
Special tonnage taxes.
60303.
Light money.
60304.
Presidential suspension of tonnage taxes and
light money.
60305.
Vessels in distress.
60306.
Vessels not engaged in trade.
60307.
Vessels engaged in coastwise trade or the
fisheries.
60308.
Vessels engaged in Great Lakes trade.
60309.
Passenger vessels making trips between ports
of the United States and foreign ports.
60310.
Vessels making daily trips on interior waters.
60311.
Hospital vessels in time of war.
60312.
Rights under treaties preserved.
§ 60301. Regular tonnage taxes
(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 fis-
cal 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 Amer-
ica bordering the Caribbean Sea; or
(2) a vessel returning to the same port or
place in the United States from which it de-
parted, 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 sec-
tion 2101 of this title); or
(C) a barge.
(b) HIGHER R
Source: Supplied 2024 U.S. Code historical extraction · 46 U.S.C. § 60301
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