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26 U.S.C. § 4471 — Imposition of tax

submitted 37 years ago by Pub. L. 101-239 to r/title-26-INTERNAL-REVENUE-CODE · 72 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section imposes a $3 tax per passenger on a covered voyage. It identifies who pays and when the tax is imposed.

(a) In general There is hereby imposed a tax of $3 per passenger on a covered voyage. (b) By whom paid The tax imposed by this section shall be paid by the person providing the covered voyage. (c) Time of imposition 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.
the actual law source: uscode.house.gov ↗public domain
(a) In general

There is hereby imposed a tax of $3 per passenger on a covered voyage.

(b) By whom paid

The tax imposed by this section shall be paid by the person providing the covered voyage.

(c) Time of imposition

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.

Source credit: (Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)

history & why it existsrecord from the source credit
  • 1989Enacted · Pub. L. 101-239 · 103 Stat. 2362

A history note hasn’t been published yet. The record shows enactment by Pub. L. 101-239 on 1989-12-19.

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