§ 4.20 Tonnage taxes
§ 4.21 Exemptions from tonnage taxes
§ 4.22 Exemptions from special tonnage taxes
§ 4.23 Certificate of payment and cash receipt
§ 4.24 Application for refund of tonnage tax

Terms Used In CFR > Title 19 > Chapter I > Part 4 > Tonnage Tax and Light Money

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • CBP: means U. See 19 CFR 101.1
  • Country: means the political entity known as a nation. See 19 CFR 134.1
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Oath: A promise to tell the truth.
  • port director: means the person who has jurisdiction within the geographical boundaries of their port of entry unless the regulations provide that particular trade functions or determinations are exclusively within the purview of a Center Director or other CBP personnel. See 19 CFR 101.1
  • United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1