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26 U.S.C. § 4272 — Definition of taxable transportation, etc.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.
**(b) Exceptions** For purposes of this part, the term “taxable transportation” does not include—
(1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or
(2) under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.
**(c) Excess baggage of passengers** For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.
**(d) Transportation** For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
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Source location: Title 26, Chapter 33, § 4272; chapter-033-facilities-and-services.md
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**(a) In general** For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.
**(b) Exceptions** For purposes of this part, the term “taxable transportation” does not include—
(1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or
(2) under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.
**(c) Excess baggage of passengers** For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.
**(d) Transportation** For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
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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.
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Federal law — U.S. Code and appendices · legal_authorities
Page 2963
TITLE 26—INTERNAL REVENUE CODE
§ 4272
respect to transportation beginning after Sept. 30, 1980,
the tax imposed by subsec. (a) would not apply.
1980—Subsec. (d). Pub. L. 96–298 substituted ‘‘Sep-
tember 30, 1980’’ for ‘‘June 30, 1980’’.
1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘which be-
gins after June 30, 1970’’ after ‘‘of property’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2012 AMENDMENT
Amendment by Pub. L. 112–95 effective Feb. 18, 2012,
see section 1101(c) of Pub. L. 112–95, set out as an Effec-
tive and Termination Dates of 2012 Amendment note
under section 4081 of this title.
Amendment by Pub. L. 112–91 effective Feb. 1, 2012,
see section 2(c) of Pub. L. 112–91, set out as an Effective
and Termination Dates of 2012 Amendment note under
section 4081 of this title.
EFFECTIVE DATE OF 2011 AMENDMENT
Amendment by Pub. L. 112–30 effective Sept. 17, 2011,
see section 202(c) of Pub. L. 112–30, set out as a note
under section 4081 of this title.
Amendment by Pub. L. 112–27 effective July 23, 2011,
see section 2(c) of Pub. L. 112–27, set out as a note under
section 4081 of this title.
Amendment by Pub. L. 112–21 effective July 1, 2011,
see section 2(c) of Pub. L. 112–21, set out as a note under
section 4081 of this title.
Amendment by Pub. L. 112–16 effective June 1, 2011,
see section 2(c) of Pub. L. 112–16, set out as a note under
section 4081 of this title.
Amendment by Pub. L. 112–7 effective Apr. 1, 2011, see
section 2(c) of Pub. L. 112–7, set out as a note under sec-
tion 4081 of this title.
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Pub. L. 111–329 effective Jan. 1, 2011,
see section 2(c) of Pub. L. 111–329, set out as a note
under section 4081 of this title.
Amendment by Pub. L. 111–249 effective Oc
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4272
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