---
kind: "section"
citation: "26 U.S.C. § 4472"
title: "26"
title_heading: "Internal Revenue Code"
number: "4472"
heading: "Definitions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4472"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 36 — Certain Other Excise Taxes"
  - "Subchapter B — Transportation by Water"
---

# §4472. Definitions


For purposes of this subchapter—

- (1) **Covered voyage—**
  - (A) **In general—** The term “covered voyage” means a voyage of—
    - (i) a commercial [passenger vessel](#2) which extends over 1 or more nights, or
    - (ii) a [commercial vessel](/usc/26/4462.md?p=a-4-A) transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the [United States](/usc/26/4132.md?p=a-3),

    during which passengers embark or disembark the vessel in the [United States](/usc/26/4132.md?p=a-3). Such term shall not include any voyage on any vessel owned or operated by the [United States](/usc/26/4132.md?p=a-3), a [State](/usc/26/4482.md?p=c-1), or any agency or subdivision thereof.

  - (B) **Exception for certain voyages on passenger vessels—** The term “[covered voyage](#1-A)” shall not include a voyage of a [passenger vessel](#2) of less than 12 hours between 2 [ports](/usc/26/4462.md?p=a-2-A) in the [United States](/usc/26/4132.md?p=a-3).
- (2) **Passenger vessel—** The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.

## Source credit

(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 4472 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.