Definitions

26 U.S.C. § 4472

• Title: 26 — Internal Revenue Code
• Chapter: Subchapter B—Transportation by Water

Text

For purposes of this subchapter—
The term "covered voyage" means a voyage of—
(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,
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.
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.
The term "passenger vessel" means any vessel having berth or stateroom accommodations for more than 16 passengers.

History

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

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 4472 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149.

Editorial Notes

Prior Provisions
A prior subchapter C consisted of sections 4471 to 4474 of this title, prior to repeal by Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149. Repeal of sections 4471 to 4474 applicable on and after July 1, 1965, see section 701(c)(2) of Pub. L. 89–44, set out in part as an Effective Date of 1965 Amendment note under section 4402 of this title.
Section 4471, act Aug. 16, 1954, ch. 736, 68A Stat. 532, imposed a $20 annual tax upon bowling alleys, billiard tables, and pool tables to be paid by operators of bowling alleys, billiard rooms, and pool rooms.
Section 4472, act Aug. 16, 1954, ch. 736, 68A Stat. 532, defined bowling alley, billiard room, and pool room.
Section 4473, acts Aug. 16, 1954, ch. 736, 68A Stat. 532; Sept. 2, 1958, Pub. L. 85–859, title I, §153(a), 72 Stat. 1305, granted exemptions for hospitals, the armed forces, and certain non-profit and governmental organizations.
Section 4474, act Aug. 16, 1954, ch. 736, 68A Stat. 532, made cross references to chapter 40 and subtitle F for penalties and administrative provisions.