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. 4472 - Definitions
| 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. 4472 - Definitions |
| Contains | section 4472 |
| 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 |
| Public and Private Laws | Public Law 89-44, Public Law 101-239 |
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For purposes of this subchapter—
(1) Covered voyage(A) In generalThe 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 vesselsThe 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 vesselThe term "passenger vessel" means any vessel having berth or stateroom accommodations for more than 16 passengers.
(Added Pub. L. 101–239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362.)
PRIOR PROVISIONSA prior section 4472 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.
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