26 USC § 4472 - Definitions

---
identifier: "/us/usc/t26/s4472"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4472 - Definitions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4472"
section_name: "Definitions"
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.)"
---


# § 4472. Definitions

For purposes of this subchapter—

**(1)** **Covered voyage**

**(A)** **In general** The term “covered voyage” means a voyage of—

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.

**(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,

**(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.

---

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

## Editorial Notes

### Prior Provisions

A prior section 4472 was contained in subchapter C of this chapter prior to repeal by , , .