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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4281

Small aircraft on nonestablished lines

Official textgovinfo.govlast amended

# (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.

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Nearby sections (25 sections)
  1. 4227 · Cross reference
  2. 4231 · [§§4231 to 4234. Repealed. Pub. L. 89–44, title III, §301, June…
  3. 4241 · [§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June…
  4. 4251 · Imposition of tax
  5. 4252 · Definitions
  6. 4253 · Exemptions
  7. 4254 · Computation of tax
  8. 4261 · Imposition of tax
  9. 4262 · Definition of taxable transportation
  10. 4263 · Special rules
  11. 4271 · Imposition of tax
  12. 4272 · Definition of taxable transportation, etc.
  13. 4281 · Small aircraft on nonestablished lines
  14. 4282 · Transportation by air for other members of affiliated group
  15. 4283 · [§4283. Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov.…
  16. 4286 · [§§4286, 4287. Repealed. Pub. L. 89–44, title III, §304, June…
  17. 4291 · Cases where persons receiving payment must collect tax
  18. 4292 · [§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct.…
  19. 4293 · Exemption for United States and possessions
  20. 4294 · [§§4294, 4295. Repealed. Pub. L. 94–455, title XIX,…
  21. 4371 · Imposition of tax
  22. 4372 · Definitions
  23. 4373 · Exemptions
  24. 4374 · Liability for tax
  25. 4375 · Health insurance
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