[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4264(a)-1]

[Page 264]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                  Subpart D--Transportation of Persons
 
Sec. 49.4264(a)-1  Duty to collect the tax; payments made outside the United States.

    Where payment is made outside the United States for a prepaid order, 
exchange order, or similar order for transportation which begins and 
ends in the United States or for seating or sleeping accommodations in 
connection therewith, the person furnishing the initial transportation 
pursuant to such order shall collect all the tax applicable to such 
transportation or accommodations. See section 4291 and the regulation 
thereunder for cases where persons receiving payment must collect the 
tax.