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Internal Revenue Code · 26 U.S.C.

§ 4472. Definitions

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 4472

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
2 subsections · 153 words · about 1 min to read
Defines
3 terms
Regulations
1 issued under this section
For purposes of this subchapter—
(1) Covered voyage
(A) In general The term “covered voyage” means a voyage of—
(i) a commercial passenger vessel which extends over 1 or more nights, or
(ii) a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States,
during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof.
(B) Exception for certain voyages on passenger vessels

The term “covered voyage” shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States.

(2) Passenger vessel

The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.

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

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

Regulations under this section

Treasury regulations (26 CFR) issued under § 4472

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 101–239

Where it sits in the Code

  1. Subtitle D Miscellaneous Excise Taxes
  2. Chapter 36 CERTAIN OTHER EXCISE TAXES
  3. Subchapter B Transportation by Water

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.