26 U.S. Code § 4471 - Imposition of tax
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(b) By whom paid
The tax imposed by this section shall be paid by the person providing the covered voyage.
Source(Added Pub. L. 101–239, title VII, § 7504(a),Dec. 19, 1989, 103 Stat. 2362.)
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.
“(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.”