§60301. Regular tonnage taxes — Inbound Citations

Citations to 46 U.S.C. § 60301 as a whole

• 46 U.S.C. § 60302(a)

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  (a) Regardless of whether a tax is imposed under section 60301 of this title, 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.
• 46 U.S.C. § 60302(b)

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  (b) Regardless of whether a tax is imposed under section 60301 of this title, 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.