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26 U.S.C. § 4471

Title 26 Chapter 36 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 4471. Imposition of tax

  • (a) There is hereby imposed a tax of $3 per passenger on a covered voyage.
  • (b) The tax imposed by this section shall be paid by the person providing the covered voyage.
  • (c) 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.

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