### Question
How is the "ferry" defined?


### Answer
The term **ferry** is defined in *26 U.S.C. § 4462* as follows -

> any vessel which arrives in the United States on a regular schedule during its operating season at intervals of at least once each business day

#### Citation:
  - *26 U.S.C. § 4462*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter A-Harbor Maintenance Tax**

