### Question
How does the law define passenger vessel?


### Answer
Under *26 U.S.C. § 4472*, **passenger vessel** is defined as:

> 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**

