[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR4.23]



[Page 33]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 4_VESSELS IN FOREIGN AND DOMESTIC TRADES--Table of Contents

 

Sec.  4.23  Certificate of payment and cash receipt.



    Upon each payment of tonnage tax or light money, the master of the 

vessel shall be given a certificate on Customs Form 1002 on which the 

control number of the cash receipt (Customs Form 368 or 368A) upon which 

payment was recorded shall be written. This certificate shall constitute 

the official evidence of such payment and shall be presented upon each 

entry during the tonnage year to establish the date of commencement of 

the tonnage year and to insure against overpayment. In the absence of 

the certificate, evidence of payment of tonnage tax shall be obtained 

from the port director to whom the payment was made.



[T.D. 85-71, 50 FR 15415, Apr. 18, 1985, as amended by T.D. 92-56, 57 FR 

24943, June 12, 1992]