The taxes imposed by sections
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.
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.
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 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.
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.
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
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