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
- 2026-10-22
(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.
Citator
26 U.S.C. § 4471 — Imposition of tax is in force in the current edition of the Code, and nothing recorded condemns it.
(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.