Internal Revenue Code:Sec. 4472. Definitions

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
        Subchapter B - Transportation by Water
      

Statute

    Sec. 4472. Definitions
 
      For purposes of this subchapter -
      (1) Covered voyage
        (A) In general
          The 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.
 

Sources

    (Added Pub. L. 101-239, title VII, Sec. 7504(a), Dec. 19, 1989, 103
    Stat. 2362.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 4472 was contained in subchapter C of this
    chapter prior to repeal by Pub. L. 89-44, title IV, Sec. 404, June
    21, 1965, 79 Stat. 149.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in title 18 section 1081.