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26 U.S.C. § 4281 — Small aircraft on nonestablished lines
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** 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 or when such aircraft is a jet aircraft.
**(b) Maximum certificated takeoff weight** For purposes of this section, the term “maximum certificated takeoff weight” means the maximum such weight contained in the type certificate or airworthiness certificate.
**(c) Sightseeing** 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.
**(d) Jet aircraft** For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
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Source file: Laws/federal/codes/united-states-code/title-26/section-4281-small-aircraft-on-nonestablished-lines--647ee53b06.md
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Source location: Title 26, Chapter 33, § 4281; chapter-033-facilities-and-services.md
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**(a) In general** 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 or when such aircraft is a jet aircraft.
**(b) Maximum certificated takeoff weight** For purposes of this section, the term “maximum certificated takeoff weight” means the maximum such weight contained in the type certificate or airworthiness certificate.
**(c) Sightseeing** 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.
**(d) Jet aircraft** For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
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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) 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 2964
TITLE 26—INTERNAL REVENUE CODE
§ 4281
(d) Transportation
For purposes of this part, the term ‘‘transpor-
tation’’ includes layover or waiting time and
movement of the aircraft in deadhead service.
(Added Pub. L. 91–258, title II, § 204, May 21, 1970,
84 Stat. 240; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
PRIOR PROVISIONS
Prior sections 4272 and 4273 were repealed by Pub. L.
85–475, § 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 sec-
tion 6415 of this title.
Section 4272, act Aug. 16, 1954, ch. 736, 68A Stat. 507,
508, related to exemptions from tax for the transpor-
tation of property.
Section 4273, act Aug. 16, 1954, ch. 736, 68A Stat. 507,
508, related to registration in connection with the tax
for the transportation of property.
AMENDMENTS
1976—Subsec. (b)(2). Pub. L. 94–455 struck out ‘‘or his
delegate’’ after ‘‘Secretary’’.
PART III—SPECIAL PROVISIONS APPLICA-
BLE TO TAXES ON TRANSPORTATION BY
AIR
Sec.
4281.
Small aircraft on nonestablished lines.
4282.
Transportation by air for other members of
affiliated group.
[4283.
Repealed.]
Editorial Notes
AMENDMENTS
1990—Pub. L. 101–508, title XI, § 11213(e)(2), Nov. 5,
1990, 104 Stat. 1388–436, struck out item 4283 ‘‘Reduction
in aviation-related taxes in certain cases’’.
1987—Pub. L. 100–223, title IV, § 405(c), Dec. 30, 1987, 101
Stat. 1535, added item 4283.
1970—Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84
Stat. 241, inserted ‘‘PART III—SPECIAL PROVISIONS
APPLICABLE TO TAXES ON TRANSPORTATION BY
AIR.’’
§ 4281. Small aircraft on nonestablished lines
(a) In general
The taxes imposed by sections
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4281
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