§132. Vessels not entering by sea

Vessels entering otherwise than by sea from a foreign port at which tonnage or lighthouse dues or other equivalent tax or taxes are not imposed on vessels of the United States shall be exempt from the tonnage duty of 9 cents per ton, not to exceed in the aggregate 45 cents per ton in any one year, for fiscal years 1991 through 2002, and 2 cents per ton, not to exceed in the aggregate 10 cents per ton in any one year, for each fiscal year thereafter, prescribed by section 121 of this Appendix.

(Mar. 8, 1910, ch. 86, 36 Stat. 234 ; Pub. L. 101–508, title X, §10402(b), Nov. 5, 1990, 104 Stat. 1388–399 ; Pub. L. 103–66, title IX, §9001(b), Aug. 10, 1993, 107 Stat. 402 ; Pub. L. 105–33, title IX, §9201(b), Aug. 5, 1997, 111 Stat. 671 .)

Amendments

1997-Pub. L. 105–33 which directed substitution of "for fiscal years 1991 through 2002," for "for fiscal years 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998,", was executed by making the substitution for "for fiscal years 1991, 1992, 1993, 1994, 1995, 1996, 1997, and 1998," to reflect the probable intent of Congress.

1993-Pub. L. 103–66 substituted "1995, 1996, 1997, and 1998," for "and 1995,".

1990-Pub. L. 101–508 substituted "9 cents per ton, not to exceed in the aggregate 45 cents per ton in any one year, for fiscal years 1991, 1992, 1993, 1994, and 1995, and 2 cents per ton, not to exceed in the aggregate 10 cents per ton in any one year, for each fiscal year thereafter" for "two cents per ton, not to exceed in the aggregate ten cents per ton in any one year".