§ 4.23 Receipt of payment.
Current through Aug 26, 2026 · Read all of Part 4
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.
[USCBP-2025-0581; CBP Dec. 25-13, 90 FR 44524, Sept. 16, 2025]