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► 26 U.S.C. § 4471 26 u.s.c. · certain other excise taxes · title 26
26 U.S.C. § 4471
Imposition of tax
Title 26 USC
● ACTIVE
Ch. 36
Jurisdiction Federal — United States
Chapter CERTAIN OTHER EXCISE TAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-A99E1F
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§4471. Imposition of tax

(a) In general There is hereby imposed a tax of $3 per passenger on a covered voyage. (b) By whom paid The tax imposed by this section shall be paid by the person providing the covered voyage. (c) Time of imposition 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.

(Added Pub. L. 101–239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362.)

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

Effective Date Pub. 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."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4471 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4472 26 U.S.C. § 4481 →
Chapter 36 — CERTAIN OTHER EXCISE TAXES
26 U.S.C. § 446126 U.S.C. § 446226 U.S.C. § 447126 U.S.C. § 447226 U.S.C. § 447126 U.S.C. § 448126 U.S.C. § 448226 U.S.C. § 448326 U.S.C. § 448426 U.S.C. § 449126 U.S.C. § 4495
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26 U.S.C.
Citation
26 U.S.C. § 4471
Status
● ACTIVE
Chapter
36 — CERTAIN OTHER EXCISE TAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-A99E1F
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Internal Revenue Code — 26 U.S.C. § 4471