{"data":{"id":"us/19-cfr-4.23","jurisdiction":"us","citation":"19 CFR 4.23","heading":"Receipt of payment.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"87b330126c49efa7067331cee3bc86c31e5862560baa06785502d6f93b2d2a4f","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-4.22","next":"us/19-cfr-4.24"},"notice":"GroundRules: Original legal text. Not legal advice."}