26 C.F.R. § 43.4471-1 Imposition of tax.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 43—EXCISE TAX ON TRANSPORTATION BY WATER
§ 43.4471-1 Imposition of tax.
