§ 43.4471-1. Imposition of tax.
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/us/cfr/t26/s§ 43.4471-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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). [T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 33636, July 30, 1992]
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- T.D. 8314
- T.D. 8422
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§ 43.4471-1
Imposition of tax.
Treas. Dec.T.D. 8314
Treas. Dec.T.D. 8422
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