Internal Revenue Code:Sec. 4281. Small aircraft on nonestablished lines
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 33 - FACILITIES AND SERVICES
Subchapter C - Transportation by Air
PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION
BY AIR
Statute
Sec. 4281. Small aircraft on nonestablished lines
The taxes imposed by sections 4261 and 4271 shall not apply to
transportation by an aircraft having a maximum certificated takeoff
weight of 6,000 pounds or less, except when such aircraft is
operated on an established line. For purposes of the preceding
sentence, the term ''maximum certificated takeoff weight'' means
the maximum such weight contained in the type certificate or
airworthiness certificate.
For purposes of this section, an aircraft shall not be considered
as operated on an established line at any time during which such
aircraft is being operated on a flight the sole purpose of which
is sightseeing.
Sources
(Added Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84
Stat. 241; amended Pub. L. 97-248, title II, Sec. 280(c)(2)(B),
Sept. 3, 1982, 96 Stat. 564.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508,
related to tax on transportation of oil by pipeline, prior to
repeal by Pub. L. 85-475, Sec. 4(a), June 30, 1958, 72 Stat. 260.
For effective date of repeal, see section 4(c) of Pub. L. 85-475,
set out as an Effective Date of 1958 Amendment note under section
6415 of this title.
AMENDMENTS
2005 - Public Law 109-059 of 2005 amends sec. 4281 by
adding at the end the following new sentence: "For purposes of this
section, an aircraft shall not be considered as operated on an
established line at any time during which such aircraft is being
operated on a flight the sole purpose of which is sightseeing."
Effective Date- The amendment made by this section shall apply with
respect to transportation beginning after September 30, 2005, but shall
not apply to any amount paid before such date for such transportation.
1982 - Pub. L. 97-248 struck out ''(as defined in section
4492(b))'' after ''certificated takeoff weight'', and inserted
provision defining ''maximum certificated takeoff weight''.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable with respect to
transportation beginning after Aug. 31, 1982, but inapplicable to
amounts paid on or before such date, see section 280(d) of Pub. L.
97-248, set out as a note under section 4261 of this title.
EFFECTIVE DATE
Section effective on July 1, 1970, see section 211(a) of Pub. L.
91-258, set out as an Effective Date of 1970 Amendment note under
section 4041 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4041, 4261 of this title.
