{"data":{"id":"us/46-cfr-287.28","jurisdiction":"us","citation":"46 CFR 287.28","heading":"Administrative jurisdiction.","body":"Sections 287.3 to 287.11, inclusive, §§ 287.13 to 187.15, inclusive, and §§ 287.19 to 287.22, inclusive, deal primarily with matters under the jurisdiction of the Administration. Sections 287.12, 287.16 to 287.18, inclusive, and §§ 287.23 to 287.27, inclusive, deal primarily with matters under the jurisdiction of the Commissioner of Internal Revenue. Generally, matters relating to the establishment, maintenance, expenditure, and use of construction reserve funds and the construction, reconstruction, reconditioning, or acquisition of new vessels are under the jurisdiction of the Administration; and matters relating to the determination, assessment, and collection of taxes are under the jurisdiction of the Commissioner of Internal Revenue. Correspondence should be addressed to the particular authority having jurisdiction in the matter.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-46.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:22Z","sha256":"146a7cc7f585e625cb9941f7654caee44b4e60d092b5730cfed535498f5e5c50","source_id":"us-cfr","stale":true,"prev":"us/46-cfr-287.27","next":"us/46-cfr-289.1"},"notice":"GroundRules: Original legal text. Not legal advice."}