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Sec. 4472 Definitions

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

For purposes of this subchapter--

(1) Covered voyage.

(A) In general. The term "covered voyage" means a voyage of--

(i) a commercial passenger vessel which extends over 1 or more nights, or

(ii) a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States, during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof.

(B) Exception for certain voyages on passenger vessels. The term "covered voyage" shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States.

(2) Passenger vessel. The term "passenger vessel" means any vessel having berth or stateroom accommodations for more than 16 passengers.

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