26-U.S.C.-4471
§4471 – Imposition of Tax
Pathway
Title 26 > Subtitle D > Chapter 36 > Subchapter B > Section 4471
Details
- Reference: Section 4471
- Legend: §4471 – Imposition of Tax
- USCode Year: 2013
Provision Content
(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.
(Added Pub. L. 101–239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362.)
Prior Provisions
A prior section 4471 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149.
Effective Date
Pub. L. 101–239, title VII, §7504(c), Dec. 19, 1989, 103 Stat. 2363, provided that:
(1) In general.—The amendments made by this section [enacting this subchapter] shall apply to voyages beginning after December 31, 1989, which were not paid for before such date.
(2) No deposits required before april 1, 1990.—No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.
U.S. Encyclopedia of Law Coverage
Subchapter B – in the Legal Encyclopedia: Excise Taxes
In this entry about Subchapter B – , find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
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