Fabio
76b8ec33a7
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>
54 lines
2.1 KiB
Markdown
54 lines
2.1 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4472"
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description: "Definitions"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "36"
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chapter_name: "CERTAIN OTHER EXCISE TAXES"
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section: "4472"
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citation: "26 U.S.C. § 4472"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4472"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "ef278f02ab5426ffe574679decba63b0be7fa1ea6b804558dcac84f088e32d62"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "a7eafb8db99c4d551999dac909ba2891271c200f20ead2aab267f49e10f435f1"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4472 - Definitions
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## Text
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For purposes of this subchapter—
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(1) Covered voyage (A) In general The term “covered voyage” means a voyage of—
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(i) a commercial passenger vessel which extends over 1 or more nights, or
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(ii) a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States,
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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.
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(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.
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(2) Passenger vessel The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.
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(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)
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## Notes
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Editorial Notes
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Prior ProvisionsA 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.
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