§ 4471 Imposition of tax

OLRC 119-134 · eCFR 2026-10-19 · 1 regs

Enacted 1989 · Pub. L. 101-239 Amended · 0 Acts

1989(a) In general(b) By whom paid(c) Time of imposition
Prior provisions 1
  • A 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.
§ 43.4471-1 Imposition of tax.

Cases: Royal Caribbean Cruises, Ltd. v. United States, 108 F.3d 290 (11th Cir. 1997)

(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.