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26 U.S.C. § 4471

Imposition of tax

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

# (a) In general

There is hereby imposed a tax of $3 per passenger on a covered voyage.

# (b) By whom paid

The tax imposed by this section shall be paid by the person providing the covered voyage.

# (c) Time of imposition

The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States.

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Nearby sections (25 sections)
  1. 4404 · Territorial extent
  2. 4405 · Cross references
  3. 4411 · Imposition of tax
  4. 4412 · Registration
  5. 4413 · Certain provisions made applicable
  6. 4414 · Cross references
  7. 4421 · Definitions
  8. 4422 · Applicability of Federal and State laws
  9. 4423 · Inspection of books
  10. 4424 · Disclosure of wagering tax information
  11. 4461 · Imposition of tax
  12. 4462 · Definitions and special rules
  13. 4471 · Imposition of tax
  14. 4472 · Definitions
  15. 4475 · Imposition of tax
  16. 4481 · Imposition of tax
  17. 4482 · Definitions
  18. 4483 · Exemptions
  19. 4484 · Cross references
  20. 4491 · Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982,…
  21. 4495 · Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997,…
  22. 4501 · Repurchase of corporate stock
  23. 4521 · Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76…
  24. 4531 · Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76…
  25. 4541 · Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76…
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