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Sec. 4471 Imposition of tax

  • Internal Revenue Code of 1986
  • SUBTITLE D -- MISCELLANEOUS EXCISE TAXES
  • Chapter 36 -- Certain Excise Tax
  • Subchapter B -- Transportation by Water

(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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