§ 43.4471-1 Imposition of tax.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.(a) Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.
By whom paid.(b) The tax is imposed on the person providing the covered voyage (the operator of the vessel).
[T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 33636, July 30, 1992]
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