Title 26 — Internal Revenue CodeRelease 119-73

§4472 Definitions

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter B— Transportation by Water › § 4472

Last updated Apr 6, 2026|Official source

Summary

For the cruise passenger tax, a "covered voyage" is a trip on a commercial passenger ship lasting 1 or more nights, or a trip on a commercial ship where passengers gamble beyond U.S. territorial waters. Trips under 12 hours between 2 U.S. ports do not count. A "passenger vessel" is any ship with berths or staterooms for more than 16 passengers.

Full Legal Text

Title 26, §4472

Internal Revenue Code — Source: USLM XML via OLRC

For purposes of this subchapter—

(1)(A)The term “covered voyage” means a voyage of—

(i)a commercial passenger vessel which extends over 1 or more nights, or

(ii)a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States,

(B)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.

(2)The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4472

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73