§4472. Definitions — Inbound Citations

Citations to §4472(1)(A)

• 26 U.S.C. § 4471(a)

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  (a) There is hereby imposed a tax of $3 per passenger on a covered voyage.
• 26 U.S.C. § 4471(b)

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  (b) The tax imposed by this section shall be paid by the person providing the covered voyage.
• 26 U.S.C. § 4471(c)

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  (c) 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.