{"data":{"id":"us/26-cfr-43.4471-1","jurisdiction":"us","citation":"26 CFR 43.4471-1","heading":"-1 Imposition of tax.","body":"(a) In general. Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.\n(b) By whom paid. The tax is imposed on the person providing the covered voyage (the operator of the vessel).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4169e11ca1acce35c100cbc084e36e696f9399cafe65155b9000b61233acc971","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-43.0-1","next":"us/26-cfr-43.4472-1"},"notice":"GroundRules: Original legal text. Not legal advice."}