§4471 — Imposition of tax
Statute Text — 26 U.S.C. §4471
(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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §43.4471-1 Imposition of tax
- Treas. Reg. §Treas. Reg. §43.4471-1(a) In general.
- Treas. Reg. §Treas. Reg. §43.4471-1(b) By whom paid.
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No citing cases found in the corpus.