26 U.S.C. § 4472
§ 4472. Definitions
For purposes of this subchapter—
- (1)
- (A) 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,
- (B) 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.
- (A) The term “covered voyage” means a voyage of—
- (2) The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.
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