§4471 — Imposition of tax
Statute Text — 26 U.S.C. §4471
There is hereby imposed a tax of $3 per passenger on a covered voyage.
The tax imposed by this section shall be paid by the person providing the covered voyage.
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.
Treasury Regulations
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Treas. Reg. §43.4471-1Imposition of tax
(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).
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Treas. Reg. §43.4471-1(a)In general.
In general. Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.
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Treas. Reg. §43.4471-1(b)By whom paid.
By whom paid. The tax is imposed on the person providing the covered voyage (the operator of the vessel).
0 Citing Cases
No citing cases found in the corpus.