Shipping - 46 USC Appendix Section 3
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01/19/04 Sec. 3. Measurement and numbering; tonnage tax
The Commissioner of Customs shall be charged with the supervision
of the laws relating to the admeasurement of vessels, and the
assigning of signal letters thereto, and of designating their
official number; and on all questions of interpretation growing out
of the execution of the laws relating to these subjects, and
relating to the collection of tonnage tax, and to the refund of
such tax when collected erroneously or illegally, his decision
shall be final.
Last modified: April 20, 2006
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