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U.S. Code > Title 46 Shipping > Subtitle VI—Clearance, Tonnage Taxes, and Duties (§§ 60101—60507) > CHAPTER 603—TONNAGE TAXES AND LIGHT MONEY (§§ 60301—60312) > § 60305. Vessels in distress
§ 60305. Vessels in distress
A vessel is exempt from tonnage taxes and light money when it enters because it is in distress.