In general
There is hereby imposed a tax of $3 per passenger on a covered voyage.
By whom paid
The tax imposed by this section shall be paid by the person providing the covered voyage.
Time of imposition
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.
Pub. L. 101–239, title VII, § 7504(a)103 Stat. 2362 (Added , , .)
Editorial Notes
Prior Provisions
Pub. L. 89–44, title IV, § 40479 Stat. 149 A prior section 4471 was contained in subchapter C of this chapter prior to repeal by , , .
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 101–239, title VII, § 7504(c)103 Stat. 2363
In general .—
The amendments made by this section [enacting this subchapter] shall apply to voyages beginning after , which were not paid for before such date.
No deposits required before .—
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 .”