Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 4471: Imposition of tax
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There is hereby imposed a tax of $3 per passenger on a covered voyage. 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. 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. 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 .”
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