15 U.S.C. § 9046 — Suspension of certain aviation excise taxes
submitted 6 years ago by Pub. L. 116-136 to r/title-15-COMMERCE-AND-TRADE · 195 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of title 26) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before March 27, 2020.
In the case of kerosene used in commercial aviation (as defined in section 4083 of title 26) during the excise tax holiday period—
no tax shall be imposed on such kerosene under—
section 4081 of title 26 (other than at the rate provided in subsection (a)(2)(B) thereof), and
section 6427(l) of title 26 shall be applied—
by treating such use as a nontaxable use, and
without regard to paragraph (4)(A)(ii) thereof.
For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020, and ending before January 1, 2021.
Source credit: (Pub. L. 116–136, div. A, title IV, § 4007, Mar. 27, 2020, 134 Stat. 477.)
- 2020Enacted · Pub. L. 116-136 · 134 Stat. 477
A history note hasn’t been published yet. The record shows enactment by Pub. L. 116-136 on 2020-03-27.
all 0 arguments · sorted by: best
no arguments yet — make the first case