home port doctrine

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.]

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词条贡献者

译者Eugina，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译涉及国防和军工领域的法律文件。