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.
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
(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.
For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
4273 were repealed by Pub.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) ofPub. L. 85–475, set out as an Effective Date of 1958 Amendment note under section
6415 of this title.
4272, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to exemptions from tax for the transportation of property.
4273, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to registration in connection with the tax for the transportation of property.
1976—Subsec. (b)(2). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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