46 U.S.C. § 60310

Vessels making daily trips on interior waters

A vessel making regular daily trips between a port of the United States and a port of Canada only on interior waters not navigable to the ocean is exempt from tonnage taxes and light money, except on its first clearing each year.

( Pub. L. 109–304, § 9(b) , Oct. 6, 2006 , 120 Stat. 1679 .)