United States Code · Section
§ 4472 — Definitions
26 U.S.C. § 4472
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For purposes of this subchapter—
(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.
Implementing Regulations
No implementing regulations found.