§ 4471. Imposition of tax

210 words·~1 min read·/usc/title-26/section-4471

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(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.)

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Cited by 3 sections

U.S. Code

statutes-at-large

Public Law 101–239
To provide for reconciliation pursuant to section 5 of the concurrent resolution on the budget for the fiscal year 1990

6 references not yet in our index

Pub. L. 101–239, title VII, § 7504(a)
103 Stat. 2362
Pub. L. 89–44, title IV, § 404
79 Stat. 149
Pub. L. 101–239, title VII, § 7504(c)
103 Stat. 2363

Citation graph

cites case law

§ 4471

Imposition of tax

U.S.C.×2

Stat.×1

Pub. L.Pub. L. 101–239, title VII, § 7504(a)

Stat.103 Stat. 2362

Pub. L.Pub. L. 89–44, title IV, § 404

Stat.79 Stat. 149

Pub. L.Pub. L. 101–239, title VII, § 7504(c)

Cites 6 · showing 5Cited by 3 across 2 sources