U.S. Code » Title 46 » Subtitle Subtitle VI— Clearance, Tonnage Taxes, and Duties › Chapter CHAPTER 603— TONNAGE TAXES AND LIGHT MONEY

46 U.S.C. § 60309

Passenger vessels making trips between ports of the United States and foreign ports

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A passenger vessel making at least 3 trips per week between a port of the United States and a foreign port is exempt from tonnage taxes and light money.