26 C.F.R. § 43.4471-1

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).

26 C.F.R. §43.4471-1

T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 33636, July 30, 1992