Title 26 — Internal Revenue Code
Chapter 36 — Certain Other Excise Taxes
§ 4472. Definitions
Statutory text
For purposes of this subchapter—
Covered voyage
In general
The term “covered voyage” means a voyage of—
a commercial passenger vessel which extends over 1 or more nights, or
a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States,
during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof.
Exception for certain voyages on passenger vessels
The term “covered voyage” shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States.
Passenger vessel
The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Revenue Reconciliation Act of 1989
Pub. L. 101–239 title VII § 7504(a) · 103 Stat. 2106
Enacted · 26 U.S.C. § 4472
(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)
Source evidence
Code source credit
(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)Enacted provision · exact public law section
(a) In General.— Chapter 36 (relating to certain other excise taxes) is amended by inserting after subchapter A the following new subchapter: “Subchapter B— Transportation by Water “Sec. 4471. Imposition of tax. “Sec. 4472. Definitions and special rules. “SEC. 4471. IMPOSITION OF TAX. “(a) In General.— There is hereby imposed a tax of 33 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. “SEC. 4472. DEFINITIONS. “For purposes of this subchapter— “(1) Covered voyage.— “(A) In general.— The term ‘covered voyage’ means a voyage of— “(i) a commercial passenger vessel which extends over 1 or more nights, or “(ii) a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States, during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof. “(B) Exception fob certain voyages on passenger vessels.— The term ‘covered voyage’ shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States. “(2) Passenger vessel.— The term ‘passenger vessel’ means any vessel having berth or stateroom accommodations for more than 16 passengers.”
1 of 1 references resolved to an enrolled provision
Editorial Notes
Prior Provisions
A prior section 4472 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89–44, title IV, § 404, , 79 Stat. 149.
Credits
(Added Pub. L. 101–239, title VII, § 7504(a), , 103 Stat. 2362.)