DOT - 46 CFR PART 287
ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS
| Organization: | DOT |
| Publication Date: | 1 October 2018 |
| Status: | active |
| Page Count: | 17 |
scope:
Definitions.
(a) As used in the regulations in this part, except as otherwise expressly provided-
(1) Act means the Merchant Marine Act, 1936, as amended (46 U.S.C., ch. 27).
(2) Section means one of the sections of the regulations in this part.
(3) Administration means the Maritime Administration of the Department of Transportation.
(4) Citizen means a person who, if an individual, was born or naturalized as a citizen of the United States or, if other than an individual, meets the requirements of section 905(c) of the Act and section 2 of the Shipping Act, 1916, as amended (46 U.S.C. 802).
(5) Taxpayer means a citizen who has established or seeks to establish a construction reserve fund under the provisions of section 511 of the Act and the regulations in this part, and may include a partnership.
(6) Corporation includes associations, joint-stock companies and insurance companies.
Document History
