This Act amends the Maritime Act in section 238 on tonnage tax collection (excepted are yachts and fishing vessels). Except as specifically designated by the Maritime Administrator there shall be no rebate or proration of tonnage tax and the entire annual tonnage tax shall be due in respect of a vessel which remains on the Register of the Republic for parts of the calendar year. All unpaid tonnage taxes, fees, penalties and other charges arising under this Act or Regulations made thereunder shall constitute a maritime lien on the vessel in respect of which such amounts are due.
Маршалловы острова · 2013-04-05