### Question
How is the term covered voyage defined?


### Answer
The term **covered voyage** is defined in *26 U.S.C. § 4472* as the following:

> 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

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

