U.S. Code > Title 26 Internal Revenue Code > Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C) > CHAPTER 36—CERTAIN OTHER EXCISE TAXES (§§ 4461—4495_to_4498) > Subchapter B—Transportation by Water (§§ 4471—4472) > § 4471. Imposition of tax

§ 4471. Imposition of tax

(a) In general
There is hereby imposed a tax of $3 per passenger on a covered voyage.
(b) By whom paid
The tax imposed by this section shall be paid by the person providing the covered voyage.
(c) Time of imposition
The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States.