[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR43.4471-1]

[Page 32]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 43_EXCISE TAX ON TRANSPORTATION BY WATER--Table of Contents
 
Sec. 43.4471-1  Imposition of tax.

    (a) In general. Section 4471 imposes a tax of $3 per passenger on a 
covered voyage as is defined in section 4472.
    (b) By whom paid. The tax is imposed on the person providing the 
covered voyage (the operator of the vessel).

[T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 
33636, July 30, 1992]