FEDERAL · 46 U.S.C. · Chapter 111
Taxes
Current through Pub. L. 119-102
(a)Withholding.—Wages due or accruing to a master or seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel may not be withheld under the tax laws of a State or a political subdivision of a State. However, this section does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same State if the withholding is under a voluntary agreement between the seaman and the employer of the seaman.
(b)Liability.—
(1)Limitation on jurisdiction to tax.—An individual to whom this subsection applies is not subject to the income tax laws of a State or political subdivision of a State, other than the State and political subdivision in which the i
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46 U.S.C. § 11108 (Taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Kuypers v. Comptroller of the Treasury of Maryland
173 F. Supp. 2d 393 (D. Maryland, 2001)
Curtis Bay Towing Co. v. Commonwealth
486 A.2d 1057 (Commonwealth Court of Pennsylvania, 1985)
Niemela v. Dept. of Rev.
(Oregon Tax Court, 2019)
Securities and Exchange Commission v. Amerindo Investment Advisors Inc.
(S.D. New York, 2021)
Mendoza v. Dept. of Rev.
(Oregon Tax Court, 2016)
Opinion Number
(Louisiana Attorney General Reports, 1998)
Source Credit
History
(Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98–364, title IV, §402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106–489, §1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111–281, title IX, §906, Oct. 15, 2010, 124 Stat. 3012.)
Editorial Notes
Section 11108 prohibits the mandatory withholding of state or local taxes from crewmembers on certain specified vessels. It permits, however, voluntary withholding agreements.
Editorial Notes
Amendments
2010—Subsec. (b)(2)(B). Pub. L. 111–281 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "who performs regularly-assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State."
2000—Pub. L. 106–489 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
1984—Pub. L. 98–364 substituted "an individual employed on a fishing vessel or any fish processing vessel" for "a fisherman employed on a fishing vessel".
Editorial Notes
Amendments
2010—Subsec. (b)(2)(B). Pub. L. 111–281 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "who performs regularly-assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State."
2000—Pub. L. 106–489 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
1984—Pub. L. 98–364 substituted "an individual employed on a fishing vessel or any fish processing vessel" for "a fisherman employed on a fishing vessel".