# 26 U.S.C. § 4471: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4471>. Cite pinpoints as 26 U.S.C. § 4471(a)(1).

## § 4471(a) In general

There is hereby imposed a tax of $3 per passenger on a covered voyage.

## § 4471(b) By whom paid

The tax imposed by this section shall be paid by the person providing the covered voyage.

## § 4471(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.

## Regulations

- [Treas. Reg. § 43.4471-1](/26/reg/43.4471-1.md): Imposition of tax. (interprets § 4471)

## Leading cases

- [Royal Caribbean Cruises, Ltd. v. United States, 108 F.3d 290 (11th Cir. 1997)](https://www.courtlistener.com/opinion/71525/royal-caribbean-cruises-ltd-v-united-states/)

## Prior provisions

- 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.

## Amendments

- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2362