Internal Revenue Code · 26 U.S.C.
§ 4471. Imposition of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4471
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 19, 1989 by Pub. L. 101–239
- Length
- 3 subsections · 85 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
The tax imposed by this section shall be paid by the person providing the covered voyage.
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.
(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4471
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 101–239
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 36 CERTAIN OTHER EXCISE TAXES
- Subchapter B Transportation by Water
Nearby sections
- § 4471 Imposition of tax
- § 4472 Definitions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 4471 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.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 101–239, title VII, § 7504(c), Dec. 19, 1989, 103 Stat. 2363, provided that:
“(1) In general.— The amendments made by this section [enacting this subchapter] shall apply to voyages beginning after December 31, 1989, which were not paid for before such date.“(2) No deposits required before april 1, 1990.— No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.”