26 U.S.C. § 4471
There is hereby imposed a tax of $3 per passenger on a covered voyage.
The tax imposed by this section shall be paid by the person providing the covered voyage.
The 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.
26 U.S.C. § 4471
EDITORIAL NOTES
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.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE Pub. L. 101-239, §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."
- Internal Revenue Code of 1986
- The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.