GroundRules
19 CFR 4.23: Receipt of payment.
Where this section sits in the code
- Title 19—Customs Duties
- CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
- PART 4—VESSELS IN FOREIGN AND DOMESTIC TRADES
Upon payment of regular tonnage tax, special tonnage tax, or light money, the master of the vessel shall be issued a receipt. This receipt shall constitute the official evidence of such payment and shall be presented upon each entry during the tonnage year to ensure against overpayment. In the absence of a receipt, evidence of payment may be obtained from the port director to whom the payment was made.
Collected 2026-08-27T02:24:40Z. Source file · JSON