26 CFR 43.4471-1 - Imposition of tax.

§ 43.4471-1 Imposition of tax.
(a) In general. Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472.
(b) By whom paid. 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]

Title 26 published on 2013-04-01

no entries appear in the Federal Register after this date.

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United States Code
USC: Title 26a

§ 6090

§ 7805