26 U.S. Code § 4262 - Definition of taxable transportation
The term “continental United States” means the District of Columbia and the States other than Alaska and Hawaii.
For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
No notice may be published under paragraph (1)(A) with respect to any qualified agreement before the date 90 days after the date on which a copy of such agreement was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.
A prior section 4262 was renumbered 4263 of this title and later repealed.
1982—Subsec. (c)(3). Pub. L. 97–248, § 281A(a)(1), substituted “12 hours” for “6 hours” wherever appearing.
Subsec. (e). Pub. L. 97–248, § 281A(a)(2), added subsec. (e).
1970—Subsec. (a). Pub. L. 91–258, § 203(b)(1)–(3), substituted “part” for “subchapter” in introductory text, “transportation by air” for “transportation” in par. (1), and “in the case of transportation by air” for “in the case of transportation” in par. (2), respectively.
Subsec. (b). Pub. L. 91–258, § 203(b)(1), (4), substituted “part” for “subchapter” and “transportation by air which” for “transportation which”, in introductory text, respectively.
Subsec. (d). Pub. L. 91–258, § 203(b)(5), added subsec. (d).
1965—Subsec. (c)(4). Pub. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense following subpar. (B).
1962—Subsec. (a). Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part” and inserted in par. (2) “, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3))”.
Subsec. (b). Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part”.
Subsec. (c)(3). Pub. L. 87–508 added par. (3).
1960—Subsec. (c)(1). Pub. L. 86–624 inserted “and Hawaii” after “Alaska”.
1959—Subsec. (c)(1). Pub. L. 86–70 substituted “the District of Columbia and the States other than Alaska” for “the existing 48 States and the District of Columbia”.
Section applicable to amounts paid on or after first day of first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as an Effective Date of 1956 Amendment note under section 4261 of this title.
For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
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