26 U.S.C. § 4281
Small aircraft on nonestablished lines
# (a) In general
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.
# (b) Maximum certificated takeoff weight
For purposes of this section, the term “maximum certificated takeoff weight” means the maximum such weight contained in the type certificate or airworthiness certificate.
# (c) Sightseeing
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.
# (d) Jet aircraft
For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
Source: view the official text
Cited by 6
- 26 CFR § 48.4041-8 — Definitions.
- 26 CFR § 49.4261-1 — Imposition of tax; in general.
- 26 CFR § 49.4271-1 — Tax on transportation of property by air.
- 26 CFR § 54.4980F-1 — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- 26 U.S.C. § 4083 — Definitions; special rule; administrative authority
- 26 U.S.C. § 4261 — Imposition of tax
Nearby sections (25 sections)
- 4227 · Cross reference
- 4231 · Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79…
- 4241 · Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79…
- 4251 · Imposition of tax
- 4252 · Definitions
- 4253 · Exemptions
- 4254 · Computation of tax
- 4261 · Imposition of tax
- 4262 · Definition of taxable transportation
- 4263 · Special rules
- 4271 · Imposition of tax
- 4272 · Definition of taxable transportation, etc.
- 4281 · Small aircraft on nonestablished lines
- 4282 · Transportation by air for other members of affiliated group
- 4283 · Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5,…
- 4286 · Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79…
- 4291 · Cases where persons receiving payment must collect tax
- 4292 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976,…
- 4293 · Exemption for United States and possessions
- 4294 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct.…
- 4371 · Imposition of tax
- 4372 · Definitions
- 4373 · Exemptions
- 4374 · Liability for tax
- 4375 · Health insurance