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26 U.S.C. § 4472

Title 26 Chapter 36 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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.
  • (2) The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.

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