### Question
What does passenger vessel mean?


### Answer
**Passenger vessel** has the following meaning in *26 U.S.C. § 4472*:

> any vessel having berth or stateroom accommodations for more than 16 passengers

#### Citation:
  - *26 U.S.C. § 4472*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter B-Transportation by Water**

