26 U.S.C. § 4281 — Small aircraft on nonestablished lines

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 Editorial Notes PRIOR PROVISIONS Prior sections 4272 and 4273 were repealed by Pub.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 Repealed.]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 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 ‘‘max- imum 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 air- craft’’ shall not include any aircraft which is a rotorcraft or propeller aircraft. (Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241; amended Pub. L. 97–248, title II, § 280(c)(2)(B), Sept. 3, 1982, 96 Stat. 564; Pub. L. 109–59, title XI, § 11124(a), Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1107(a), Feb. 14, 2012, 126 Stat. 154; Pub. L. 113–295, div. A, title II, § 204(a), Dec. 19, 2014, 128 Stat. 4025.) Editorial Notes PRIOR PROVISIONS A prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508, related to tax on transportation of oil by pipeline, prior to repeal 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 section 6415 of this title. AMENDMENTS 2014—Pub. L. 113–295 amended section generally. Prior to amendment, text read as follows: ‘‘The taxes im- posed by sections 4261 and 4271 shall not apply to trans- portation by an aircraft having a maximum certifi- cated 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. For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight con- tained in the type certificate or airworthiness certifi- cate. 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.’’ 2012—Pub. L. 112–95 inserted ‘‘or when such aircraft is a jet aircraft’’ after ‘‘an established line’’ in first sen- tence. 2005—Pub. L. 109–59 inserted at end ‘‘For purposes of this section, an aircraft shall not be considered as oper- ated on an established line at any time during which such aircraft is being operated on a flight the sole pur- pose of which is sightseeing.’’ 1982—Pub. L. 97–248 struck out ‘‘(as defined in section 4492(b))’’ after ‘‘certificated takeoff weight’’, and in- serted provision defining ‘‘maximum certificated take- off weight’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2014 AMENDMENT Pub. L. 113–295, div. A, title II, § 204(b), Dec. 19, 2014, 128 Stat. 4025, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1107 of the FAA Modernization and Reform Act of 2012 [Pub. L. 112–95].’’ EFFECTIVE DATE OF 2012 AMENDMENT Pub. L. 112–95, title XI, § 1107(b), Feb. 14, 2012, 126 Stat. 154, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall apply to taxable transportation provided after March 31, 2012.’’ EFFECTIVE DATE OF 2005 AMENDMENT Pub. L. 109–59, title XI, § 11124(b), Aug. 10, 2005, 119 Stat. 1953, provided that: ‘‘The amendment made by this section [amending this section] shall apply with respect to transportation beginning after September 30, 2005, but shall not apply to any amount paid before such date for such transportation.’’ EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable with respect to transportation beginning after Aug. 31, 1982, but in- applicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as a note under section 4261 of this title. 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, see section 4(c) of Pub. L. 85–475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title. AMENDMENTS 1996—Subsecs. (b), (c). Pub. L. 104–188 added subsec. (b) and redesignated former subsec. (b) as (c). 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–188 effective on 7th cal- endar day after Aug. 20, 1996, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title. [§ 4283. Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436] Section, added Pub. L. 100–223, title IV, § 405(a), Dec. 30, 1987, 101 Stat. 1533; amended Pub. L. 101–239, title VII, § 7501(a)–(b)(2), Dec. 19, 1989, 103 Stat. 2361, provided for reduction in aviation-related taxes in certain cases. [Subchapter D—Repealed] [§§ 4286, 4287. Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148] Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed a tax equivalent to 10 percent of the amount collected for the use of safety deposit boxes. Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined safety deposit box. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Pub. L. 89–44, title VII, § 701(b)(4), June 21, 1965, 79 Stat. 157, provided that: ‘‘The amendments made by section 304 [repealing these sections] shall apply with respect to use periods beginning on or after July 1, 1965.’’ Subchapter E—Special Provisions Applicable to Services and Facilities Taxes Sec. 4291. Cases where persons receiving payment must collect tax. [4292. Repealed.] 4293. Exemption for United States and possessions. [4294, 4295. Repealed.] Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title XIX, § 1904(b)(4), Oct. 4, 1976, 90 Stat. 1815, struck out items 4292, 4294, and 4295 relat- ing to State and local governmental exemption, exemp- tion for nonprofit educational organizations, and cross reference to general administrative provisions, respec- tively. 1958—Pub. L. 85–859, title I, § 135(b), Sept. 2, 1958, 72 Stat. 1292, added item 4294 and redesignated former item 4294 as 4295. § 4291. Cases where persons receiving payment must collect tax 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. (Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725, § 4(c), 70 Stat. 646; Pub. L. 85–859, title I, § 131(g), Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89–44, title III, § 305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91–258, title II, § 205(c)(3), May 21, 1970, 84 Stat. 242.) Editorial Notes AMENDMENTS 1970—Pub. L. 91–258 substituted ‘‘section 4263(a)’’ for ‘‘section 4264(a)’’. 1965—Pub. L. 89–44 struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships by section 4241. 1958—Pub. L. 85–859 substituted ‘‘Except as otherwise provided in sections 3241 and 4262(a)’’ for ‘‘Except as provided in section 4264(a)’’. 1956—Act July 25, 1956, inserted ‘‘Except as provided in section 4264(a)’’, and struck out provisions which re- lated to collection of tax where payment specified in section 4261 was made outside the United States for a prepaid order, exchange order, or similar order.