26 U.S.C. § 4472

Definitions

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For purposes of this subchapter—(1) Covered voyage(A) In generalThe 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.)Editorial NotesPrior 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.

Notes of Decisions

Cited in 3 cases, 1997–1999 · leading case: United States v. One Big Six Wheel, 166 F.3d 498 (2d Cir. 1999).

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United States v. One Big Six Wheel, 166 F.3d 498 (2d Cir. 1999). · cites it 9× “” 26 U.S.C. § 4472 (1994). Under the corresponding Internal Revenue regulation in effect in 1994, the territorial waters of the United States extended to three nautical miles.”

United States v. One Big Six Wheel, 987 F. Supp. 169 (E.D.N.Y 1997). · cites it 9× “” 26 U.S.C. § 4472 (Supp. 1997). An interpretive regulation of the Internal Revenue Service indicates that For purposes of sections 4471 and 4472, the territorial waters of the United States are those waters within the international boundary line between the United States and…”

Royal Caribbean Cruises, Ltd. v. United States, 108 F.3d 290 (11th Cir. 1997). · cites it 3× “26 U.S.C. § 4472 (1)(A). At issue in this appeal is the meaning of the words “embarkation” and “disembarkation” in § 4471(c).”

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