46 CFR § 287.15 - Time for making deposits.

---
identifier: "/us/cfr/t46/s287.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "46 CFR § 287.15 - Time for making deposits."
title_number: 46
title_name: "Shipping"
section_number: "287.15"
section_name: "Time for making deposits."
chapter_name: "MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION"
subchapter_number: "C"
subchapter_name: "REGULATIONS AFFECTING SUBSIDIZED VESSELS AND OPERATORS"
part_number: "287"
part_name: "ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 204, 511, 49 Stat. 1987, as amended, 54 Stat. 1106, as amended; 46 U.S.C. 1114, 1161."
regulatory_source: "General Order 38 (2d Rev.), 30 FR 7215, May 29, 1965; 30 FR 8162, June 25, 1965, unless otherwise noted."
cfr_part: "287"
---


# 287.15 Time for making deposits.

(a) *Proceeds of sale or indemnification.* Deposits of amounts representing proceeds of the sale or indemnification for loss of a vessel or share therein must be made within 60 days after receipt by the taxpayer.

(b) *Earnings and receipts.* Earnings and receipts for the taxable year may be deposited at any time. (See § 287.14.)