
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document affected by Public Law 106-489 Section 1]
[CITE: 46USC11108]

 
                           TITLE 46--SHIPPING
 
                     Subtitle II--Vessels and Seamen
 
              Part G--Merchant Seamen Protection and Relief
 
                   CHAPTER 111--PROTECTION AND RELIEF
 
Sec. 11108. Taxes

    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.

(Pub. L. 98-89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98-364, title IV, 
Sec. 402(14), July 17, 1984, 98 Stat. 450.)

                      Historical and Revision Notes
------------------------------------------------------------------------
          Revised section                Source section (U.S. Code)
------------------------------------------------------------------------
11108.............................  46:601
------------------------------------------------------------------------

    Section 11108 prohibits the mandatory withholding of state or local 
taxes from crewmembers on certain specified vessels. It permits, 
however, voluntary withholding agreements.


                               Amendments

    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''.
