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26 U.S.C. § 4263 — Special rules
Federal law — U.S. Code and appendices · legal_authorities
**(a) Payments made outside the United States for prepaid orders** If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax.
**(b) Tax deducted upon refunds** Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary the amount of any such tax remaining uncollected.
**(c) Payment of tax** Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary, to the extent that such tax is not collected under any other provision of this subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.
**(d) Application of tax** The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261.
**(e) Round trips** In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter.
**
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Source location: Title 26, Chapter 33, § 4263; chapter-033-facilities-and-services.md
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**(a) Payments made outside the United States for prepaid orders** If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax.
**(b) Tax deducted upon refunds** Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary the amount of any such tax remaining uncollected.
**(c) Payment of tax** Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary, to the extent that such tax is not collected under any other provision of this subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.
**(d) Application of tax** The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261.
**(e) Round trips** In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter.
**(f) Transportation outside the northern portion of the Western Hemisphere** In applying this subchapter to transportation any part of which is outside the northern portion of the Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term “northern portion of the Western Hemisphere” means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.
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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) 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 2960
TITLE 26—INTERNAL REVENUE CODE
§ 4263
1960—Subsec. (c)(1). Pub. L. 86–624 inserted ‘‘and Ha-
waii’’ after ‘‘Alaska’’.
1959—Subsec. (c)(1). Pub. L. 86–70 substituted ‘‘the
District of Columbia and the States other than Alaska’’
for ‘‘the existing 48 States and the District of Colum-
bia’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1982 AMENDMENT
Pub. L. 97–248, title II, § 281A(a)(3), Sept. 3, 1982, 96
Stat. 567, provided that: ‘‘The amendments made by
this subsection [amending this section] shall apply to
transportation beginning after August 31, 1982.’’
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–258 applicable to transpor-
tation beginning after June 30, 1970, see section 211(b)
of Pub. L. 91–258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Pub. L. 89–44, title VIII, § 803(b), June 21, 1965, 79 Stat.
160, provided that: ‘‘The amendment made by sub-
section (a) [amending this section] shall apply with re-
spect to amounts paid for transportation beginning on
or after July 1, 1965.’’
EFFECTIVE DATE OF 1962 AMENDMENT
Pub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 115, pro-
vided that the amendment made by that section is ef-
fective with respect to transportation beginning after
Nov. 15, 1962.
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86–624 effective August 21,
1959, see section 18(k) of Pub. L. 86–624, set out as a note
under section 3121 of this title.
EFFECTIVE DATE OF 1959 AMENDMENT
Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see
section 22(i) of Pub. L. 86–70, set out as a note under
section 3121 of this title.
EFFECTIVE DATE
Section applicable to amounts paid on or after first
day of first month which begins more than sixty days
after J
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4263
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