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26 U.S.C. § 4271 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
**(b) By whom paid**
(1) **In general** — Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
(2) **Payments made outside the United States** — If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—
(A) shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and
(B) shall be collected by the person furnishing the last segment of such taxable transportation.
**(c) Determination of amounts paid in certain cases** For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and
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Source file: Laws/federal/codes/united-states-code/title-26/section-4271-imposition-of-tax--595dd31d9a.md
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Source location: Title 26, Chapter 33, § 4271; chapter-033-facilities-and-services.md
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**(a) In general** There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
**(b) By whom paid**
(1) **In general** — Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
(2) **Payments made outside the United States** — If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—
(A) shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and
(B) shall be collected by the person furnishing the last segment of such taxable transportation.
**(c) Determination of amounts paid in certain cases** For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.
**(d) Application of tax**
(1) **In general** — The tax imposed by subsection (a) shall apply to—
(A) transportation beginning during the period—
(i) beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and
(ii) ending on September 30, 2028, and
(B) amounts paid during such period for transportation beginning after such period.
(2) **Refunds** — If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment by regulations** If the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations.
**(b) Discretionary method** Whether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section 4481 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.
**(c) Use of Government depositaries** The Secretary may authorize Federal Reserve banks, and incorporated banks, trust companies, domestic building and loan associations, or credit unions which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks, trust companies, domestic building and loan associations, and credit unions is to be treated as payment of such tax to the Secretary.
**(d) Time for payment of manufacturers’ excise tax on recreational equipment** The taxes imposed by subchapter D of chapter 32 of this title (relating to taxes on recreational equipment) shall be due and payable on the date for filing the return for such taxes.
**(e) Time for deposit of taxes on communications services and airline tickets**
(1) **In general** — Except as provided in paragraph (2), if, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by section 4251 or subsection (a) or (b)
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6302
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid.
**(b) Domestic segments of taxable transportation**
(1) **In general** — There is hereby imposed on the amount paid for each domestic segment of taxable transportation by air a tax in the amount of $3.00.
(2) **Domestic segment** — For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).
(3) **Changes in segments by reason of rerouting** — If—
(A) transportation is purchased between 2 locations on specified flights, and
(B) there is a change in the route taken between such 2 locations which changes the number of domestic segments, but there is no change in the amount charged for such transportation,
the tax imposed by paragraph (1) shall be determined without regard to such change in route.
**(c) Use of international travel facilities**
(1) **In general** — There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.
(2) **Exception for transportation entirely taxable under subsection (a)** — This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).
(3) **Special rule for Alaska and Hawaii** — In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.
**(d) By whom paid** Except as provided in section 42
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4261
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **Tax on removal, entry, or sale**
(A) *In general* — There is hereby imposed a tax at the rate specified in paragraph (2) on—
(i) the removal of a taxable fuel from any refinery,
(ii) the removal of a taxable fuel from any terminal,
(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
(B) *Exemption for bulk transfers to registered terminals or refineries*
(i) *In general* — The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
(ii) *Nonapplication of registration to vessel operators entering by deep-draft vessel* — For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
(2) **Rates of tax**
(A) *In general* — The rate of the tax imposed by this section is—
(i) in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,
(ii) in the case of aviation gasoline, 19.3 cents per gallon, and
(iii) in the case of diesel fuel or kerosene, 24.3 cents per gallon.
(B) *Leaking Underground Storage Tank Trust Fund tax* — The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4081
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credits or refunds** Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund.
**(b) Credit on returns** Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return.
**(c) Refund of overcollections** In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto.
**(d) Refund of taxable payment** Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6415
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
Page 2961
TITLE 26—INTERNAL REVENUE CODE
§ 4271
tions; members of the Armed Forces, and small aircraft
on nonestablished lines, respectively, prior to repeal by
Pub. L. 91–258, title II, § 205(c)(1), May 21, 1970, 84 Stat.
242, effective on July 1, 1970, as provided in section
211(a) of Pub. L. 91–258, set out as a note under section
4041 of this title.
AMENDMENTS
1997—Subsec. (c). Pub. L. 105–34 substituted ‘‘sub-
chapter, such tax shall be paid by the carrier providing
the initial segment of such transportation which begins
or ends in the United States.’’ for ‘‘subchapter—
‘‘(1) such tax shall be paid by the person paying for
the transportation or by the person using the trans-
portation;
‘‘(2) such tax shall be paid within such time as the
Secretary shall prescribe by regulations after which-
ever of the following first occurs:
‘‘(A) the rights to the transportation expire; or
‘‘(B) the time when the transportation becomes
subject to tax; and
‘‘(3) payment of such tax shall be made to the Sec-
retary, to the person to whom the payment for trans-
portation was made, or, in the case of transportation
other
than
transportation
described
in
section
4262(a)(1), to any person furnishing any portion of
such transportation.’’
1976—Subsecs. (b) to (d). Pub. L. 94–455 struck out ‘‘or
his delegate’’ after ‘‘Secretary’’.
1962—Subsec. (c)(3). Pub. L. 87–508 provided for pay-
ment of tax, in the case of transportation other than
transportation described in section 4262(a)(1), to any
person furnishing any portion of the transportation.
Subsec. (d). Pub. L. 87–508 inserted ‘‘by air’’ after
‘‘transportation of any person’’.
Subsec. (e). Pub. L. 87–508 substituted ‘‘subchapter’’
for ‘‘part’’.
Subsec. (f). Pub. L. 87–508 substituted ‘‘subchapter’’
for
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4271
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