Current through September 30, 2024
Section 43.4471-1 - Imposition of tax(a)In general. Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.(b)By whom paid. The tax is imposed on the person providing the covered voyage (the operator of the vessel).T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 33636, July 30, 1992