26 U.S.C. § 4471
§ 4471. Imposition of tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1989 by the Omnibus Budget Reconciliation Act of 1989. Last changed December 19, 1989 by the Omnibus Budget Reconciliation Act of 1989.
Every change, newest first (1)
- December 19, 1989Omnibus Budget Reconciliation Act of 1989 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(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.