2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
Chapter 36 - Certain Other Excise Taxes (Sections 4461 - 4498)
Subchapter B - Transportation by Water (Sections 4471 - 4472)
Sec. 4471 - Imposition of tax
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| 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 and Private Laws | Public Law 89-44, Public Law 101-239 |
Download PDF
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) In general.—The amendments made by this section [enacting this subchapter] shall apply to voyages beginning after December 31, 1989, which were not paid for before such date.
"(2) No deposits required before april 1, 1990.—No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990."
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
