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46 U.S.C. § 11108 - U.S. Code - Unannotated Title 46. Shipping § 11108. Taxes

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) Withholding.--Wages due or accruing to a master or seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel may not be withheld under the tax laws of a State or a political subdivision of a State. However, this section does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same State if the withholding is under a voluntary agreement between the seaman and the employer of the seaman.

(b) Liability.--

(1) Limitation on jurisdiction to tax.--An individual to whom this subsection applies is not subject to the income tax laws of a State or political subdivision of a State, other than the State and political subdivision in which the individual resides, with respect to compensation for the performance of duties described in paragraph (2).

(2) Application.--This subsection applies to an individual--

(A) engaged on a vessel to perform assigned duties in more than one State as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State; or

(B) who performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on navigable waters in 2 or more States.

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Cite this article: FindLaw.com - 46 U.S.C. § 11108 - U.S. Code - Unannotated Title 46. Shipping § 11108. Taxes - last updated January 01, 2024 | https://codes.findlaw.com/us/title-46-shipping/46-usc-sect-11108/

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