GroundRules
46 CFR 287.15: Time for making deposits.
Where this section sits in the code
- Title 46—Shipping
- CHAPTER II—MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION
- SUBCHAPTER C—REGULATIONS AFFECTING SUBSIDIZED VESSELS AND OPERATORS
- PART 287—ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS
(a) Proceeds of sale or indemnification. Deposits of amounts representing proceeds of the sale or indemnification for loss of a vessel or share therein must be made within 60 days after receipt by the taxpayer.
(b) Earnings and receipts. Earnings and receipts for the taxable year may be deposited at any time. (See § 287.14.)
Collected 2026-08-27T02:26:22Z. Source file · JSON