Title 26, Internal Revenue CodeRelease 119-110
§4471 Imposition of Tax
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter B — Transportation by Water › § 4471
Summary
A $3 tax is charged for each passenger on a covered voyage. The person or company running the voyage must pay that tax. It is charged only once per passenger, when they first board or first get off in the United States.
Full Legal Text
Title 26, §4471
Internal Revenue Code, Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. 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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 4471
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110