26 U.S.C. § 4471
Imposition of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 4471, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463471
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1989House: no recorded tallySenate: 87–7