26 U.S. Code § 4281 - Small aircraft on nonestablished lines

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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. For purposes of the preceding sentence, the term “maximum certificated takeoff weight” means the maximum such weight contained in the type certificate or airworthiness certificate. 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.

Source

(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.)
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) ofPub. L. 85–475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title.
Amendments

2012—Pub. L. 112–95inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence.
2005—Pub. L. 109–59inserted at end “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.”
1982—Pub. L. 97–248struck out “(as defined in section 4492 (b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.
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 section [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. 97–248applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) ofPub. L. 97–248, set out as a note under section 4261 of this title.
Effective Date

Section effective on July 1, 1970, see section 211(a) ofPub. L. 91–258, set out as an Effective Date of 1970 Amendment note under section 4041 of this title.

Written determinations for this section

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