The present Law implements article 58 of the Federal Inland Navigation Act of 3 October 1975. In particular, the present Law lays down provisions relating to navigation in the Canton Nidwalden and the taxation of ships. The text consists of 21 articles divided into 5 Parts as follows: General provisions (I); Exercise of navigation (II); Tax (III); Fees, legal remedies and penalties (IV); Enforcement and final provisions (V).