GroundRules
26 CFR 43.4471-1: -1 Imposition of tax.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 43—EXCISE TAX ON TRANSPORTATION BY WATER
(a) In general. Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.
(b) By whom paid. The tax is imposed on the person providing the covered voyage (the operator of the vessel).
Collected 2026-08-27T02:25:11Z. Source file · JSON