26 CFR 49.4263-1 - Commutation tickets.
(a)Tickets for single trips of less than 30 miles. Amounts paid for commutation or season tickets or books for single trips of less than 30 miles are exempt from the tax imposed by section 4261, regardless of the length of time for which such tickets or books are valid. The phrase “less than 30 miles” means less than 30 constructive miles in instances where the charge is based on constructive mileage.
(b)Tickets for one month or less. Amounts paid for commutation tickets or books for one month or less are exempt from the tax regardless of the distance of a single trip.
Title 26 published on 16-Jun-2017 03:58
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 49 after this date.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-13876 RIN 1545-BJ40 TD 9621 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on June 11, 2013. Applicability Dates: For dates of applicability, see §§ 40.0-1(d), 40.6302(c)-1(f), and 49.5000B-1(h). 26 CFR Parts 40, 49, and 602 This document contains final regulations on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These final regulations affect persons that use, provide, or pay for indoor tanning services.