Page 6: of Maritime Reporter Magazine (January 1989)

Tax Corrections Act

Offers Good News

To Domestic Operators

The recent passage of the Tax

Technical Corrections Act, HR 4333, by the 100th Congress, offered some good news for domestic inland waterways operators.

Included in the measure was the long-awaited correction to the diesel fuel tax inequity which began on

April 1, 1988. Waterway operators and other off-highway users contin- ued to pay the tax through Decem- ber 31, 1988. Now off-highway users will be able to purchase diesel fuel tax free. Sellers and purchasers must submit information to the IRS verifying that the fuel is utilized for non-highway purposes. The tax paid between April 1 and December 31, 1988, is refundable, with a special one-time refund with interest.

Amounts that have already been submitted on a quarterly claim for refund or that have been or will be claimed as a credit against other tax payments (such as the inland waterway fuel tax) are not eligible for the special one time interest bearing refund.

In addition, full deduction of crew meal costs was also included in the

Tax Technical Corrections Act.

HENSCHEL.

A LEADER IN NAVY SHIP CONTROL

AND MONITORING SYSTEMS.

DESIGN • ENGINEERING • MANUFACTURING

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Circle 201 on Reader Service Card fJ)ARCO OIL SPILL and DEBRIS SKIMMERS

The only skimmers - with our unique

FILTERBELT system, proven effective in all oil spill conditions.

More than 75 operating worldwide • Full engineering & shipyard facilities • New construction or conversions • Standard or custom vessels

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Phone (206) 285-3200 • Telex160587MARCO UT

FAX (206) 283-4731

Circle 276 on Reader Sen/ice Card

Space saving physical/ o$«. ' chemical design —m requires 90% less space j, than biological systems

Low installation costs

Simple, automatic operation

Low operating and maintenance costs

Reliable micro- processor control

Quick delivery... 6 standard models Model ORCA 11-24

Model 11-12 11-24 11-36 11-165 11-330 11-500

Number people served 12 24 36 165 330 500 *lf low volume flush toilets are used, the number of people can be doubled

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Call or telex Dick Lambert for technical information, brochures or a quotation on a specific model.

ENVIROVAC INC. ^SSSu,,.

Telephone 815/654-8300, FAX 815/654-8306, Telex 257415

Toll Free (USA & Canada) 800/435-6951 (ex. IL)

Circle 272 on Reader Sen/ice Card

Operators will be able to deduct crew meals that (1) are required by federal law to be provided to crew members of a commercial vessel, or (2) are provided to crew members of a commercial vessel operating on the Great Lakes, the St. Lawrence

Seaway, or the U.S. inland water- ways that is of a kind that would be required by federal law to provide food or beverages to crew members if operated at sea. This provision is effective for taxable years beginning after December 31, 1988.

Furthermore, the Act also ex- empts certain cargoes from the Har- bor Maintenance Tax established in

P.L. 99-662. This revision provides that the tax will be imposed only once on cargo, moving under a single bill of lading, unloaded from one vessel and loaded onto another at any U.S. port for relay to or from

Alaska, Hawaii, or any U.S. posses- sion.

For additional information, con- tact: Dena Wilson, American Wa- terways Operators, vice president- legislative affairs, at: (703) 841- 9300.

Seacor Opens

Pensacola Office

Systems Engineering Associates

Corporation (Seacor) recently an- nounced the opening of their Pensa- cola, Fla., office. This marks the establishment of Seacor's 16th loca- tion worldwide, with corporate headquarters in Mount Laurel,

N.J.

Seacor's new Pensacola address is: Systems Engineering Associates

Corporation (Seacor), 1149 Creigh- ton Road, Suite 5, Pensacola, Fla. 32504, phone (904) 484-3601.

Seacor's newest office was estab- lished through the recent award of a $6.6-million contract in which the company will support the Chief of

Naval Education and Training's

Naval Education and Training Pro- gram Management Support Activity on its various training programs.

More than 30 Seacor training spe- cialists, housed in the Pensacola of- fice, will provide curriculum devel- opment support to the U.S. Navy training community.

For more information and free lit- erature on Seacor,

Circle 25 on Reader Service Card

SESA Elects Croushore

New President

The Southeast Shipyard Associa- tion (SESA), an organization com- prised of mid-sized commercial shipyards located in South Carolina,

Georgia, Florida and Alabama, re- cently elected Bruce J. Crou- shore, its new president.

Mr. Croushore, who serves as secretary and general counsel of

Bender Shipbuilding & Repair

Co., Inc., Mobile, Ala., succeeds

Harry L. Bell, president of Ru- nyan Marine, Pensacola, Fla. 8 Maritime Reporter/Engineering News