26 CFR § 43.4471-1 - Imposition of tax.

---
identifier: "/us/cfr/t26/s43.4471-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 43.4471-1 - Imposition of tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "43.4471-1"
section_name: "Imposition of tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "43"
part_name: "EXCISE TAX ON TRANSPORTATION BY WATER"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted."
cfr_part: "43"
---


# 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]