View all text of Part 43 [§ 43.0-1 - § 43.4472-1]
§ 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).