{"identifier":"/us/usc/t26/s4471","title":26,"num":"\u00a7\u202f4471.","heading":"Imposition of tax","text":"\u00a7\u202f4471.\nImposition of tax\n(a)\nIn general\nThere is hereby imposed a tax of $3 per passenger on a covered voyage.\n(b)\nBy whom paid\nThe tax imposed by this section shall be paid by the person providing the covered voyage.\n(c)\nTime of imposition\nThe 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.","url":"https://projectusc.org/usc/t26/s4471.html","content":[{"t":"sec","id":"/us/usc/t26/s4471","children":[{"t":"num","text":"\u00a7\u202f4471."},{"t":"heading","text":"Imposition of tax"},{"t":"subsec","id":"/us/usc/t26/s4471/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"There is hereby imposed a tax of $3 per passenger on a covered voyage.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4471/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"By whom paid"},{"t":"content","children":[{"t":"p","text":"The tax imposed by this section shall be paid by the person providing the covered voyage.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4471/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Time of imposition"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}