Internal Revenue Code:Sec. 4471. Imposition of tax
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
Subchapter B - Transportation by Water
Statute
Sec. 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.
Sources
(Added Pub. L. 101-239, title VII, Sec. 7504(a), Dec. 19, 1989, 103
Stat. 2362.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4471 was contained in subchapter C of this
chapter prior to repeal by Pub. L. 89-44, title IV, Sec. 404, June
21, 1965, 79 Stat. 149.
EFFECTIVE DATE
Section 7504(c) of Pub. L. 101-239 provided that:
''(1) In general. - The amendments made by this section (enacting
this subchapter) shall apply to voyages beginning after December
31, 1989, which were not paid for before such date.
''(2) No deposits required before april 1, 1990. - No deposit of
any tax imposed by subchapter B of chapter 36 of the Internal
Revenue Code of 1986, as added by this section, shall be required
to be made before April 1, 1990.''
