2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 36 - CERTAIN OTHER EXCISE TAXES (§§ 4461 - 4498)
Subchapter B - Transportation by Water (§§ 4471 - 4472)
Section 4471 - Imposition of tax
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 36 - CERTAIN OTHER EXCISE TAXES Subchapter B - Transportation by Water Sec. 4471 - Imposition of tax |
Contains | section 4471 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Added Pub. L. 101-239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362. |
Statutes at Large References | 79 Stat. 149 103 Stat. 2362, 2363 |
Public Law References | Public Law 89-44, Public Law 101-239 |
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There is hereby imposed a tax of $3 per passenger on a covered voyage.
(b) By whom paidThe tax imposed by this section shall be paid by the person providing the covered voyage.
(c) Time of impositionThe 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.
(Added Pub. L. 101–239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362.)
Prior ProvisionsA prior section 4471 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149.
Effective DatePub. L. 101–239, title VII, §7504(c), Dec. 19, 1989, 103 Stat. 2363, provided that:
“(1)
“(2)
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