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