---
kind: "section"
citation: "26 C.F.R. § 43.0-1"
title: "26"
number: "43.0-1"
heading: "Introduction."
url: "https://uscodex.org/cfr/26/43.0-1"
---

# §43.0-1. Introduction.


The regulations in this part 43 are designated “Excise Tax on Transportation by Water.” The regulations relate to the taxes on transportation by water imposed by [section 4471](/cfr/26/4471.md) of the Internal Revenue Code. See [part 40](/cfr/26/part40.md) of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by [section 4471](/cfr/26/4471.md).


## Notes

### Amendments

[T.D. 8442, 57 FR 48185, Oct. 22, 1992]

### Authority

Authority: 26 U.S.C. 7805.

### Source

Source: T.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted.

### Amendments

[T.D. 8442, 57 FR 48185, Oct. 22, 1992]