46 U.S.C. § 60302 - U.S. Code - Unannotated Title 46. Shipping § 60302. Special tonnage taxes

(a) Entry from foreign port or place.--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:

(b) Vessels not of the United States transporting property between districts.--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.

(c) Exception for vessels becoming documented.--The tax of 50 cents per ton under this section does not apply to a vessel that--