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§ 1473. —  Revenue and customs or tariff treatment of deep seabed mining unaffected.



[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 30USC1473]

 
                   TITLE 30--MINERAL LANDS AND MINING
 
             CHAPTER 26--DEEP SEABED HARD MINERAL RESOURCES
 
        SUBCHAPTER III--ENFORCEMENT AND MISCELLANEOUS PROVISIONS
 
Sec. 1473. Revenue and customs or tariff treatment of deep 
        seabed mining unaffected
        
    Except as otherwise provided in sections 4495 to 4498 \1\ of title 
26, nothing in this chapter shall affect the application of title 26. 
Nothing in this chapter shall affect the application of the customs or 
tariff laws of the United States.
---------------------------------------------------------------------------
    \1\ See References in Text note below.
---------------------------------------------------------------------------

(Pub. L. 96-283, title IV, Sec. 404, June 28, 1980, 94 Stat. 586; Pub. 
L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)

                       References in Text

    Sections 4495 to 4498 of title 26, referred to in text, were in the 
original ``section 402'', meaning section 402 of Pub. L. 96-283, title 
IV, June 28, 1980, 94 Stat. 582, which enacted sections 4495 to 4498 of 
Title 26, Internal Revenue Code, and enacted a provision set out as a 
note under section 4495 of Title 26. Sections 4495 to 4498 of title 26 
were repealed by Pub. L. 105-34, title XIV, Sec. 1432(b)(1), Aug. 5, 
1997, 111 Stat. 1050.
    This chapter, referred to in text, was in the original ``this Act'', 
meaning Pub. L. 96-283, June 28, 1980, 94 Stat. 553, as amended, known 
as the Deep Seabed Hard Mineral Resources Act, which is classified 
principally to this chapter (Sec. 1401 et seq.). For complete 
classification of this Act to the Code, see Short Title note set out 
under section 1401 of this title and Tables.
    The customs or tariff laws of the United States, referred to in 
text, are classified generally to Title 19, Customs Duties.

                          Codification

    Section was enacted as part of title IV of Pub. L. 96-283, and not 
as part of title III of Pub. L. 96-283 which comprises this subchapter.


                               Amendments

    1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986'' 
for ``Internal Revenue Code of 1954'', which for purposes of 
codification was translated as ``title 26'' thus requiring no change in 
text.



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