The Home Port Doctrine is a principle of United States law resulting from the Foreign Commerce Clause of the Constitution.[1][2] It establishes that no state or local government can impose a property tax on commerce having its home port in another country as no taxable situs exists. Thus, ships with foreign registration are tax exempt except for port fees. As a result of this doctrine, the United States has no merchant ships with U.S registration.
^Crilly, James E. (1961). "Constitutional Law: State Taxation of Foreign Aircraft Used in Foreign Commerce". California Law Review. 49 (5): 968–974. doi:10.2307/3479069. ISSN 0008-1221. JSTOR 3479069.
^Caldwell, Barbara (2021). "Recent Decision". Vanderbilt Journal of Transnational Law. 20 (2): 365.
and 26 Related for: Home Port Doctrine information
The HomePortDoctrine is a principle of United States law resulting from the Foreign Commerce Clause of the Constitution. It establishes that no state...
Congress's taxing authority. Australian commerce clause Dual federalism HomePortDoctrine National Recovery Administration Section 51(i) of the Constitution...
The Reagan Doctrine was stated by United States President Ronald Reagan in his State of the Union address on February 6, 1985: "We must not break faith...
The doctrine of nondelegation (or non-delegation principle) is the theory that one branch of government must not authorize another entity to exercise the...
anti-submarine ship Admiral Chabanenko, accompanied by support vessels, left their homeport of Severomorsk for naval exercises with Venezuela scheduled for early...
submarines to defend home waters and mobile battlecruisers to protect British interests. Though in 1914, French naval doctrine was dominated by Mahan's...
Ancient Greece: Arms and Armour from the Heroes of Homer to Alexander the Great. Brimscombe Port: The History Press. pp. 9–10. ISBN 978-0-7524-9506-4...
Other analysts have likened his ideology to traditional liberalism, "a doctrine of liberty, equality, justice and individual rights that relies, in the...
economically liberal opinion, even though it did not correspond with Gaullist doctrine. While the far-right National Front grew, taking advantage of the proportional...
Eastern Field Army Headquarters and two support commands (Army Training and Doctrine Headquarters, and Army Logistics Administration Headquarters) are placed...
formation providing protection from the environment Shelter may also refer to: Port Shelter, Hong Kong Shelter Bay (disambiguation), various locations Shelter...
The foreign policy of the Modi government (also referred to as the Modi doctrine) is associated with the policy initiatives made towards other states by...
Cape Cod along Nantucket Sound in Hyannis Port, Massachusetts, in the United States. It was once the home of Joseph P. Kennedy, an American businessman...
popes is known as the primacy of the Bishop of Rome. This Catholic Church doctrine holds that the pope as Bishop of Rome has authority delegated from Jesus...
President explained the principles and objectives of his doctrine, known as the Eisenhower Doctrine, and the effective role that he expected of him as a powerful...
to attack Kaga. Best expected to attack according to U.S. dive bomber doctrine, which stated that the trailing squadron (VB-6) would attack the nearer...
Soleil and Grande Ravine in Port-au-Prince to the new northern industrial park at Caracol. Port-au-Prince penitentiary is home to half of Haiti's prisoners...
S. Army Doctrine: From the American Revolution to the War on Terror (University Press of Kansas; 2011) 392 pages; studies military doctrine in four distinct...
small 'p') need not accept any of the doctrines of Plato, just as modern nominalists need not accept the doctrines of medieval Nominalists." "Abstract Objects"...
propagating the theology known as "two-seedline", or "serpent seed" doctrine. This doctrine holds that white people are descendants of Adam and are hence the...
in Boston. They initially lived in a home in Brookline, Massachusetts, and later a 15-room cottage at Hyannis Port, Massachusetts on Cape Cod, which became...
Institute Press. Archived from the original (PDF) on 2015-09-03. "A Neo-Nixon Doctrine for the Indian Ocean: Helping States Help Themselves" (PDF). Strategic...
has 11 ports, including the New Mangalore Port, a major port and ten minor ports, of which three were operational in 2012. The New Mangalore port was incorporated...
ASEAN Centre, argued that "Cold War 2 with China [was] part of the Biden Doctrine, and the only remaining point of convergence between Biden and a Republican–dominated...
Tarxien (Maltese: Ħal Tarxien) is a town in the Port region of Malta, seat of the Port Regional Council. Its population stood at 8583 in March 2014. The...
Quebec. Quebec's international policy is founded upon the Gérin-Lajoie doctrine [fr], formulated in 1965. While Quebec's Ministry of International Relations...