26 U.S.C. § 4272 — Definition of taxable transportation, etc

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 Oct. 1, 2010, see section 2(c) of Pub. L. 111–249, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–216 effective Aug. 2, 2010, see section 101(c) of Pub. L. 111–216, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–197 effective July 4, 2010, see section 2(c) of Pub. L. 111–197, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–161 effective May 1, 2010, see section 2(c) of Pub. L. 111–161, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–153 effective Apr. 1, 2010, see section 2(c) of Pub. L. 111–153, set out as a note under section 4081 of this title. EFFECTIVE DATE OF 2009 AMENDMENT Amendment by Pub. L. 111–116 effective Jan. 1, 2010, see section 2(c) of Pub. L. 111–116, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–69 effective Oct. 1, 2009, see section 2(c) of Pub. L. 111–69, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–12 effective Apr. 1, 2009, see section 2(c) of Pub. L. 111–12, set out as a note under section 4081 of this title. EFFECTIVE DATE OF 2008 AMENDMENT Amendment by Pub. L. 110–330 effective Oct. 1, 2008, see section 2(c) of Pub. L. 110–330, set out as a note under section 4081 of this title. Amendment by Pub. L. 110–253 effective July 1, 2008, see section 2(c) of Pub. L. 110–253, set out as a note under section 4081 of this title. Amendment by Pub. L. 110–190 effective Mar. 1, 2008, see section 2(c) of Pub. L. 110–190, set out as a note under section 4081 of this title. EFFECTIVE DATE OF 2007 AMENDMENT Amendment by Pub. L. 110–161 effective Oct. 1, 2007, see section 116(d) of div. K of Pub. L. 110–161, set out as a note under section 4081 of this title. EFFECTIVE DATE OF 1997 AMENDMENTS Amendment by Pub. L. 105–34 applicable to transpor- tation beginning on or after Oct. 1, 1997, see section 1031(e)(2) of Pub. L. 105–34, set out as a note under sec- tion 4261 of this title. Amendment by Pub. L. 105–2 applicable to transpor- tation beginning on or after the 7th day after Feb. 28, 1997, with special rule for applicability to amounts paid before such 7th day, see section 2(e)(2) of Pub. L. 105–2, set out as a note under section 4261 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–188 effective on 7th cal- endar day after Aug. 20, 1996, but not applicable to any amount paid before such date, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11213(a)(2) of Pub. L. 101–508 applicable to transportation beginning after Nov. 30, 1990, but inapplicable to amounts paid on or before such date, see section 11213(a)(3) of Pub. L. 101–508, set out as a note under section 4261 of this title. 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. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title. EFFECTIVE DATE Section applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91–258, set out as an Effective Date of 1970 Amendment note under sec- tion 4041 of this title. DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES Due date for deposits of taxes imposed by this section which would be required to be made after July 31, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 1031(g) of Pub. L. 105–34, set out as a note under section 6302 of this title. § 4272. Definition of taxable transportation, etc. (a) In general For purposes of this part, except as provided in subsection (b), the term ‘‘taxable transpor- tation’’ means transportation by air which be- gins 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 Sec- retary, 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. 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.