### Question
How is the term international deep seabed treaty defined?


### Answer
The term **international deep seabed treaty** is defined in *26 U.S.C. § 4498* as the following:

> any treaty which—


(1) is adopted by a United Nations Conference on the Law of the Sea, and


(2) requires contributions to an international fund for the sharing of revenues from deep seabed mining

#### Citation:
  - *26 U.S.C. § 4498*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter F-Tax on Removal of Hard Mineral Resources From Deep Seabed**

