26 CFR Part 43 — Excise Tax on Transportation by Water

PART 43—EXCISE TAX ON TRANSPORTATION BY WATER Authority: 26 U.S.C. 7805. Source: T.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted. § 43.0-1 Introduction. The regulations in this part 43 are designated “Excise Tax on Transportation by Water.” The regulations relate to the taxes on transportation by water imposed by section 4471 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by section 4471. [T.D. 8442, 57 FR 48185, Oct. 22, 1992] § 43.4471-1 Imposition of tax. (a) In general. (b) By whom paid. [T.D. 8314, 55 FR 41520, Oct. 12, 1990. Redesignated by T.D. 8422, 57 FR 33636, July 30, 1992] § 43.4472-1 Definitions. (a) In general. (b) Voyage. (c) Over 1 or more nights. (d) Engaged in gambling. (e) Territorial waters. (f) Passenger. (1) The Master; or (2) A crew member or other individual engaged in the business of the vessel or its owners. A person is engaged in the business of the vessel or its owners if the person is an employee of the vessel or her owners or has a duty, contractual or otherwise, to perform on the vessel on behalf of the vessel or its owners. For example, a person engaged as an entertainer, instructor, or lecturer for the benefit of the passengers is not a passenger, but a person on a promotional trip such as a travel agent or contest winner is a passenger even though the vessel or its owners may derive some future benefit from the promotion. [T.D. 8422, 57 FR 33636, July 30, 1992; 57 FR 45713, Oct. 5, 1992]

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