19 CFR 4.23
§ 4.23 Receipt of payment.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 4.23, § 4.23 Receipt of payment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/72803
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.