26-U.S.C.-4472
§4472 – Definitions
Pathway
Title 26 > Subtitle D > Chapter 36 > Subchapter B > Section 4472
Details
- Reference: Section 4472
- Legend: §4472 – Definitions
- USCode Year: 2013
Provision Content
For purposes of this subchapter—
(1) Covered voyage
(A) In general
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,
during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof.
(B) Exception for certain voyages on passenger vessels
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) Passenger vessel
The term passenger vessel means any vessel having berth or stateroom accommodations for more than 16 passengers.
(Added Pub. L. 101–239, title VII, §7504(a), Dec. 19, 1989, 103 Stat. 2362.)
Prior Provisions
A prior section 4472 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.
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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