The Home Port Doctrine is a principle in United States maritime law that restricts state and local governments from imposing property taxes on vessels engaged in interstate or foreign commerce, except in their designated home ports. This doctrine stems from the Commerce Clause of the U.S. Constitution, which grants Congress the authority to regulate commerce with foreign nations.
The Home Port Doctrine is a principle in United States maritime law that restricts state and local governments from imposing property taxes on vessels engaged in interstate or foreign commerce, except in their designated home ports. This doctrine stems from the Commerce Clause of the U.S. Constitution, which grants Congress the authority to regulate commerce with foreign nations.
Source: Wikipedia "Home Port Doctrine" · CC BY-SA 4.0
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