Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4471

Source: decipher.legal/usc/26/4471 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)