26 USC 4472 - Definitions

U.S Code last checked for updates: Nov 23, 2024

§ 4472.

Definitions

For purposes of this subchapter—

(1)

Covered voyage

(A)

In general

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.

(B)

Exception for certain voyages on passenger vessels

(2)

Passenger vessel

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

cite as: 26 USC 4472