HOME-PORT DOCTRINE

By SovConn | September 19, 2013

home-port doctrine.Maritime law. The rule mandating that a vessel engaged in interstate and foreign commerce is taxable only at its home port, usu. where the vessel is registered. [Cases: Taxation  98. C.J.S. Taxation §§ 153–157, 160, 283.]

[Blacks Law 8th]

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