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Treasury Regulations · 26 CFR

§ 43.4471-1. Imposition of tax.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4471

Cite as 26 CFR § 43.4471-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 12, 1990 by T.D. 8314
Last amended
July 30, 1992 by T.D. 8422
Issued under
26 U.S.C. § 4471
Length
56 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(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]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 8422 (57 FR 33636)
  2. Issued by T.D. 8314 (55 FR 41520)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 43 Excise tax on transportation by water

Nearby sections