Treasury Regulations (26 C.F.R.)
26 CFR § 43.4471-1
Imposition of tax.
Official textecfr.govlast amended
# (a) In general.
Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.
# (b) By whom paid.
The tax is imposed on the person providing the covered voyage (the operator of the vessel).
[T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 33636, July 30, 1992]
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In this part (3 sections)
- 43.0-1 · Introduction.
- 43.4471-1 · Imposition of tax.
- 43.4472-1 · Definitions.