26 U.S.C. § 4471

Imposition of tax

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(a) In general

There is hereby imposed a tax of $3 per passenger on a covered voyage.

(b) By whom paid

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.)Editorial NotesPrior 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 SubsidiariesEffective 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.”

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Royal Caribbean Cruises, Ltd. v. United States, 108 F.3d 290 (11th Cir. 1997).

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Royal Caribbean Cruises, Ltd. v. United States, 108 F.3d 290 (11th Cir. 1997). · cites it 3× “(“Royal Caribbean”) filed this tax action in the Southern District of Florida seeking a refund of taxes paid pursuant to 26 U.S.C. § 4471 . The United States filed a counterclaim seeking additional taxes it claims Royal Caribbean owes under § 4471.”

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