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2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4472 Definitions us united_states_code code_section 26 INTERNAL REVENUE CODE 36 CERTAIN OTHER EXCISE TAXES 4472 26 U.S.C. § 4472 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4472 data/legal/raw/us/code/title-26/usc26.xml ef278f02ab5426ffe574679decba63b0be7fa1ea6b804558dcac84f088e32d62 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a7eafb8db99c4d551999dac909ba2891271c200f20ead2aab267f49e10f435f1 2026-07-04 official
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26 U.S.C. § 4472 - Definitions

Text

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. 101239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)

Notes

Editorial Notes

Prior ProvisionsA prior section 4472 was contained in subchapter C of this chapter prior to repeal by Pub. L. 8944, title IV, § 404, June 21, 1965, 79 Stat. 149.