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Shipping - 46 USC Appendix Section 122

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01/19/04

Sec. 122. Coasting and fishing vessels


No vessel belonging to any citizen of the United States, trading
from one port within the United States to another port within the
United States, or employed in the bank, whale, or other fisheries,
shall be subject to tonnage tax or duty, if such vessel be
licensed, registered, or enrolled.

Last modified: April 20, 2006