Statute · United States Code
26 U.S.C. § 4471 — Imposition of tax
26 U.S.C. § 4471
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- general
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.
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.