StacksVerified U.S. regulatory reference

26 U.S.C. § 4471

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)There is hereby imposed a tax of $3 per passenger on a covered voyage.
  2. (b)The tax imposed by this section shall be paid by the person providing the covered voyage.
  3. (c)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.