26 C.F.R. § 43.4471-1
Imposition of tax.
Cite as 26 C.F.R. § 43.4471-1 (2026)
(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]