26 USC § 4471 - Imposition of tax

---
identifier: "/us/usc/t26/s4471"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4471 - Imposition of tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4471"
section_name: "Imposition of tax"
chapter_number: 36
chapter_name: "CERTAIN OTHER EXCISE TAXES"
subchapter_number: "B"
subchapter_name: "Transportation by Water"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)"
---


# § 4471. Imposition of tax

**(a)** **In general** There is hereby imposed a tax of $3 per passenger on a covered voyage.

**(b)** **By whom paid** The tax imposed by this section shall be paid by the person providing the covered voyage.

**(c)** **Time of imposition** 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.

---

**Source Credit**: (Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)

## Editorial Notes

### Prior Provisions

A prior section 4471 was contained in subchapter C of this chapter prior to repeal by , , .

## Statutory Notes and Related Subsidiaries

### Effective Date

> **“(1)** **In general.—** 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.
> 
> **“(2)** **No deposits required before april 1, 1990.—** 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.”

, , , provided that: