Section 13
SEC. 13. Section 51 [a] [1] of the National Internal Revenue Code is hereby renumbered and amended to read as follows: “SEC. 50. Payment and assessment of income tax. [a] Payment of tax. – [1] In general. -The total amount of tax imposed by this Title shall be paid by the person subject thereto at the time the return is required to be filed. “In the case of tramp vessels, the shipping agents and/or the husbanding agents, and in their absence, the captains thereof are required to file the return herein provided and pay the tax due thereon before their departure. Upon failure of the said agents or captains to file the return and pay the tax, the Bureau of Customs is hereby authorized to hold the vessel and prevent its departure until proof of payment of the tax is presented or, in meritorious cases, a sufficient bond is filed to answer for the tax due.”