Maritime Act Article 92
Where the tug and the tow are of the same owner, the liability for the damages incurred from the towage shall be borne by the tug-owner, Except as otherwise provided by the contract.
中文原文 海商法第92條
拖船與被拖船如不屬於同一所有人時，其損害賠償之責任，應由拖船所有人負擔。
但契約另有訂定者，不在此限。
但契約另有訂定者，不在此限。