Code of Federal Regulations · Section

§ 43.4471-1 — -1 Imposition Of Tax

26 C.F.R. § 43.4471-1

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(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. § 43.0-1 26 C.F.R. § 43.4472-1

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