26 USC 4471 – Imposition of tax
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(a) In general
There is hereby imposed a tax of $3 per passenger on a covered voyage.
(b) By whom paid
Terms Used In 26 USC 4471
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
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.