Browse Arkansas Code titles and sections
26 U.S.C. § 4471 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(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: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4471
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: b3285d5f8379e56b0d767db798571a4a3a04ed8b3c8b6d1c9eca2d2673e31f00. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_f4ba919ae74ccbdf7b60ccd1
Source file: Laws/federal/codes/united-states-code/title-26/section-4471-imposition-of-tax--b2a1c8e01e.md
Pages: Not recorded – Not recorded
Passage SHA-256: a9bfe5bd0ece7afcd43059ae3161763232487145f505c9c848790f4528b029d9
Source location: Title 26, Chapter 36, § 4471; chapter-036-certain-other-excise-taxes.md
Stored source content
**(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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on any port use.
**(b) Amount of tax** The amount of the tax imposed by subsection (a) on any port use shall be an amount equal to 0.125 percent of the value of the commercial cargo involved.
**(c) Liability and time of imposition of tax**
(1) **Liability** — The tax imposed by subsection (a) shall be paid by—
(A) in the case of cargo entering the United States, the importer, or
(B) in any other case, the shipper.
(2) **Time of imposition** — Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4461
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** For purposes of this subchapter—
(1) **Port use** — The term “port use” means—
(A) the loading of commercial cargo on, or
(B) the unloading of commercial cargo from,
a commercial vessel at a port.
(2) **Port**
(A) *In general* — The term “port” means any channel or harbor (or component thereof) in the United States, which—
(i) is not an inland waterway, and
(ii) is open to public navigation.
(B) *Exception for certain facilities* — The term “port” does not include any channel or harbor with respect to which no Federal funds have been used since 1977 for construction, maintenance, or operation, or which was deauthorized by Federal law before 1985.
(C) *Special rule for Columbia River* — The term “port” shall include the channels of the Columbia River in the States of Oregon and Washington only up to the downstream side of Bonneville lock and dam.
(3) **Commercial cargo**
(A) *In general* — The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
(B) *Certain items not included* — The term “commercial cargo” does not include—
(i) bunker fuel, ship’s stores, sea stores, or the legitimate equipment necessary to the operation of a vessel, or
(ii) fish or other aquatic animal life caught and not previously landed on shore.
(4) **Commercial vessel**
(A) *In general* — The term “commercial vessel” means any vessel used—
(i) in transporting cargo by water for compensation or hire, or
(ii) in transporting cargo by water in the business of the owner, lessee, or operator of the vessel.
(B) *Exclusion of ferries*
(i) *In general* — The term “commercial vessel” does not include any ferry engaged primarily in the ferr
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4462
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2980
TITLE 26—INTERNAL REVENUE CODE
§ 4471
V, § 521(b), Nov. 6, 1978, 92 Stat. 2884, applicable with re-
spect to years beginning after June 30, 1980.
Section 4461, acts Aug. 16, 1954, ch. 736, 68A Stat. 531;
Sept. 21, 1959, Pub. L. 86–344, § 6(a), 73 Stat. 620; June 21,
1965, Pub. L. 89–44, title IV, § 403(a), 79 Stat. 148, im-
posed a special tax on persons who maintained for use
or permitted use of coin-operated gaming devices and
provided an exception from such tax.
Section 4462, acts Aug. 16, 1954, ch. 736, 68A Stat. 531;
Sept. 2, 1958, Pub. L. 85–859, title I, § 152(a), 72 Stat. 1304;
June 21, 1965, Pub. L. 89–44, title IV, § 403(b), 79 Stat. 149;
Oct. 4, 1976, Pub. L. 94–455, title XII, § 1208(b), 90 Stat.
1709, defined coin-operated gaming devices.
Section 4463, act Aug. 16, 1954, ch. 736, 68A Stat. 531,
related to administrative provisions.
Section 4464, added Pub. L. 92–178, title IV, § 402(a),
Dec. 10, 1971, 85 Stat. 534, and amended Pub. L. 94–455,
title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.
L. 95–600, title V, § 521(a), Nov. 6, 1978, 92 Stat. 2884, re-
lated to credit for State-imposed taxes.
AMENDMENTS
1996—Pub. L. 104–188, title I, § 1704(t)(11), Aug. 20, 1996,
110 Stat. 1888, struck out ‘‘and special rules’’ after
‘‘Definitions’’ in item 4472.
§ 4471. Imposition of tax
(a) In general
There is hereby imposed a tax of $3 per pas-
senger 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 im-
posed only once for each passenger on a covered
voyage, either at the time of first embarkation
or disembarkation in the United States.
(Added Pub. L. 101–239, title VII, § 750
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4471
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2980
TITLE 26—INTERNAL REVENUE CODE
§ 4471
V, § 521(b), Nov. 6, 1978, 92 Stat. 2884, applicable with re-
spect to years beginning after June 30, 1980.
Section 4461, acts Aug. 16, 1954, ch. 736, 68A Stat. 531;
Sept. 21, 1959, Pub. L. 86–344, § 6(a), 73 Stat. 620; June 21,
1965, Pub. L. 89–44, title IV, § 403(a), 79 Stat. 148, im-
posed a special tax on persons who maintained for use
or permitted use of coin-operated gaming devices and
provided an exception from such tax.
Section 4462, acts Aug. 16, 1954, ch. 736, 68A Stat. 531;
Sept. 2, 1958, Pub. L. 85–859, title I, § 152(a), 72 Stat. 1304;
June 21, 1965, Pub. L. 89–44, title IV, § 403(b), 79 Stat. 149;
Oct. 4, 1976, Pub. L. 94–455, title XII, § 1208(b), 90 Stat.
1709, defined coin-operated gaming devices.
Section 4463, act Aug. 16, 1954, ch. 736, 68A Stat. 531,
related to administrative provisions.
Section 4464, added Pub. L. 92–178, title IV, § 402(a),
Dec. 10, 1971, 85 Stat. 534, and amended Pub. L. 94–455,
title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.
L. 95–600, title V, § 521(a), Nov. 6, 1978, 92 Stat. 2884, re-
lated to credit for State-imposed taxes.
AMENDMENTS
1996—Pub. L. 104–188, title I, § 1704(t)(11), Aug. 20, 1996,
110 Stat. 1888, struck out ‘‘and special rules’’ after
‘‘Definitions’’ in item 4472.
§ 4471. Imposition of tax
(a) In general
There is hereby imposed a tax of $3 per pas-
senger 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 im-
posed only once for each passenger on a covered
voyage, either at the time of first embarkation
or disembarkation in the United States.
(Added Pub. L. 101–239, title VII, § 750
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4471
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.