PRIA, Government Policy, Made Personal

Summary

Defines which ship trips count as covered voyages and sets the meaning of passenger vessel for this part of the law. Covered voyage — a commercial trip where passengers get on or off in the United States that either lasts 1 or more nights or carries passengers gambling while the ship is outside U.S. territorial waters; it does not include trips on vessels owned or run by the U.S. or a State, and it does not include passenger trips under 12 hours between two U.S. ports. Passenger vessel — a ship with berth or stateroom space for more than 16 passengers.

Title 26, §4472

Internal Revenue Code, Source: USLM XML via OLRC

For purposes of this subchapter—

(1)Covered voyage

(A)In general

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

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

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.

(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.

(2)Passenger vessel

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

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.

§4472 Definitions

Summary

Title 26, §4472

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Citations & Metadata