1. U.S. Code
  2. title 46
  3. subtitle V
  4. part B
  5. chapter 513
  6. § 51315
  7. notes
Editorial Notes
References in Text

The Internal Revenue Code of 1986, referred to in subsec. (e), is classified generally to Title 26, Internal Revenue Code.

Amendments

2017—Subsec. (f). Puspan. L. 115–91 added subsec. (f).

CITE AS: 46 USC 51315