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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 4471 | Imposition of tax | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 36 | CERTAIN OTHER EXCISE TAXES | 4471 | 26 U.S.C. § 4471 | 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/s4471 | data/legal/raw/us/code/title-26/usc26.xml | 51bd45ae5075a19a806e619928112cd531fcf47f8f5a8e3691ce72597af47ca3 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | ca35ead88e1cb7454d352d0331afb809a07ec46f81dd13e808e73169e20ff8fa | 2026-07-04 | official |
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26 U.S.C. § 4471 - Imposition of tax
Text
(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.)
Notes
Editorial Notes
Prior ProvisionsA 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.
Statutory Notes and Related Subsidiaries
Effective DatePub. 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.”