Browse Arkansas Code titles and sections
26 U.S.C. § 4291 — Cases where persons receiving payment must collect tax
Federal law — U.S. Code and appendices · legal_authorities
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4291
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 05fbba8aa979dac39b07b35e52c9598c427de6f2958c984eac33883e75d13810. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_2064411e75dcb7d030a08b06
Source file: Laws/federal/codes/united-states-code/title-26/section-4291-cases-where-persons-receiving-payment-must-collect-tax--f351a687de.md
Pages: Not recorded – Not recorded
Passage SHA-256: 78911b24dfbab2ce80063ec55d02fa126c96ddd23d370057f139ccf1a0e34072
Source location: Title 26, Chapter 33, § 4291; chapter-033-facilities-and-services.md
Stored source content
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
(1) For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.
(2) For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
(3) For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.
(4) For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
(5) For receipts, constituting information returns, required to be furnished to employees, see section 6051.
(6) Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]
(7) For information required with respect to the redemption of stamps, see section 6805.
(8) For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
(9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6040
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 4231, acts Aug. 16, 1954, ch. 736, 68A Stat. 497; Aug. 6, 1956, ch. 1019, § 1, 70 Stat. 1074; Sept. 2, 1958, Pub. L. 85–859, title I, § 131(a)–(c), 72 Stat. 1286, 1287; Apr. 8, 1960, Pub. L. 86–422, § 1, 74 Stat. 41, imposed a tax on admissions, permanent use or lease of boxes or seats, sales outside of box office in excess of established price, sales by proprietors in excess of established price, and cabarets.
Section 4232, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Sept. 2, 1958, Pub. L. 85–859, title I, § 131(d), 72 Stat. 1287, defined admission, roof garden, cabaret, or other similar place, and performance for profit as used in section 4231.
Section 4233, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Aug. 11, 1955, ch. 792, § 1, 69 Stat. 675; Apr. 16, 1958, Pub. L. 85–380, §§ 1–3, 72 Stat. 88; Sept. 2, 1958, Pub. L. 85–859, title I, § 131(e), (f), 72 Stat. 1287; June 25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; Sept. 21, 1959, Pub. L. 86–319, § 1, 73 Stat. 590; Sept. 21, 1959, Pub. L. 86–344, § 2(c), 73 Stat. 617; July 12, 1960, Pub. L. 86–624, § 18(d), 74 Stat. 416, granted certain exemptions to certain charitable, educational, or religious entertainments, agricultural fairs, certain musical or dramatic performances, swimming pools, etc., home and garden tours, historic sites, certain amateur theatricals, certain amateur baseball games, rodeos, pageants, and certain benefit performances.
Section 4234, act Aug. 16, 1954, ch. 736, 68A Stat. 501, required that price of tickets be printed on face or back of such tickets and provided a penalty for selling tickets not so stamped.
#### Effective Date of Repeal
Repeal applicable with respect to admissions, services, or uses after noon, December 31, 1965, see section 701(b)(1) of Pub. L. 8
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4231 to 4234
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(a), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(b), 73 Stat. 618, imposed a tax on dues or membership fees, initiation, fees, and life memberships in social, athletic, or sporting clubs or organizations.
Section 4242, act Aug. 16, 1954, ch. 736, 68A Stat. 501, defined dues and initiation fees as used in section 4241.
Section 4243, acts Aug. 16, 1954, ch. 736, 68A Stat. 502; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(b), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(a), 73 Stat. 618, granted exemptions to fraternal organizations, payments for capital improvements, and nonprofit swimming or skating facilities.
#### Effective Date of Repeal
Repeal applicable with respect to dues and membership fees attributable to periods beginning on or after January 1, 1966, initiation fees and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966, initiation fees paid on or after July 1, 1965, to a new club or organization first making its facilities available to members on or after such a date, and, in the case of amounts described in [section 4243(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4243/b&num=0&edition=prelim), 3-year periods beginning on or after January 1, 1966, see section 701(b)(1) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under [section 4291 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4291&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4241 to 4243
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2965
TITLE 26—INTERNAL REVENUE CODE
§ 4291
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.
§ 4282. Transportation by air for other members
of affiliated group
(a) General rule
Under regulations prescribed by the Secretary,
if—
(1) one member of an affiliated group is the
owner or lessee of an aircraft, and
(2) such aircraft is not available for hire by
persons who are not members of such group,
no tax shall be imposed under section 4261 or
4271 upon any payment received by one member
of the affiliated group from another member of
such group for services furnished to such other
member in connection with the use of such air-
craft.
(b) Availability for hire
For purposes of subsection (a), the determina-
tion of whether an aircraft is available for hire
by persons who are not members of an affiliated
group shall be made on a flight-by-flight basis.
(c) Affiliated group
For purposes of subsection (a), the term ‘‘af-
filiated group’’ has the meaning assigned to
such term by section 1504(a), except that all cor-
porations shall be treated as includible corpora-
tions (without any exclusion under section
1504(b)).
(Added Pub. L. 91–258, title II, § 205(a)(1), May 21,
1970, 84 Stat. 241; amended Pub. L. 94–455, title
XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834;
Pub. L. 104–188, title I, § 1609(f), Aug. 20, 1996, 110
Stat. 1842.)
Editorial Notes
PRIOR PROVISIONS
A prior section 4282, act Aug. 16, 1954, ch. 736, 68A
Stat. 508, defined ‘‘fair charge’’ in connection with tax
on transportation of oil by pipeline, prior to repeal by
Pub. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For ef-
fective date of repeal,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4291
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.