{"identifier":"/us/usc/t46/s60301","title":46,"num":"\u00a7\u202f60301.","heading":"Regular tonnage taxes","text":"\u00a7\u202f60301.\nRegular tonnage taxes\n(a)\nLower Rate.\u2014\nA 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\u2014\n(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\n(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\u2014\n(A) a vessel of the United States;\n(B) a recreational vessel (as defined in\nsection 2101 of this title\n(C) a barge.\n(b)\nHigher Rate.\u2014\nA 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).\n(c)\nException for Vessels Entering Other Than by Sea.\u2014\nSubsection (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.","url":"https://projectusc.org/usc/t46/s60301.html","content":[{"t":"sec","id":"/us/usc/t46/s60301","children":[{"t":"num","text":"\u00a7\u202f60301."},{"t":"heading","text":"Regular tonnage taxes"},{"t":"subsec","id":"/us/usc/t46/s60301/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Lower Rate.\u2014"},{"t":"chapeau","text":"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\u2014"},{"t":"para","id":"/us/usc/t46/s60301/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t46/s60301/a/2","children":[{"t":"num","text":"(2)"},{"t":"chapeau","text":" 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\u2014"},{"t":"subpara","id":"/us/usc/t46/s60301/a/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" a vessel of the United States;","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t46/s60301/a/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" a recreational vessel (as defined in ","children":[{"t":"ref","text":"section 2101 of this title","href":"/us/usc/t46/s2101","tail":"); or"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t46/s60301/a/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" a barge.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t46/s60301/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Higher Rate.\u2014"},{"t":"content","text":"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).","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t46/s60301/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Exception for Vessels Entering Other Than by Sea.\u2014"},{"t":"content","text":"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.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}