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. § 60310

Vessels making daily trips on interior waters

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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.