26 U.S.C. § 4472
For purposes of this subchapter—
(1) Covered voyage
(A) In general The term “covered voyage” means a voyage of—
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.
(Added Pub. L. 101–239, title VII, § 7504(a), , 103 Stat. 2362.)
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, , 79 Stat. 149.