2016 US Code
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
| 26 U.S.C. § 4471 (2016) |
| §4471. Imposition of tax |
|
(a) In general
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. |
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(Added Pub. L. 101–239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362.) |
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PRIOR PROVISIONS
A 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." |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 4471 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 79 Stat. 149 103 Stat. 2362, 2363 |
| Public Law 89-44, Public Law 101-239 |
