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. 4472 - Definitions
| 26 U.S.C. § 4472 (2016) |
| §4472. Definitions |
|
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. 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. The 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 PROVISIONS
A 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. |
| 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. 4472 - Definitions |
| section 4472 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 79 Stat. 149 103 Stat. 2362 |
| Public Law 89-44, Public Law 101-239 |
