26 U.S.C. § 4281 — Small aircraft on nonestablished lines
submitted 56 years ago by Pub. L. 91-258 to r/title-26-INTERNAL-REVENUE-CODE · 140 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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 this section, 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.
For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
Source credit: (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; Pub. L. 113–295, div. A, title II, § 204(a), Dec. 19, 2014, 128 Stat. 4025.)
- 1970Enacted · Pub. L. 91-258 · 84 Stat. 241
- 1982Amended · Pub. L. 97-248 · 96 Stat. 564
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1952
- 2012Amended · Pub. L. 112-95 · 126 Stat. 154
- 2014Amended · Pub. L. 113-295 · 128 Stat. 4025
A history note hasn’t been published yet. The record shows enactment by Pub. L. 91-258 on 1970-05-21.
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