Payments made outside the United States for prepaid orders
If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax.
Tax deducted upon refunds
Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary the amount of any such tax remaining uncollected.
Payment of tax
Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary, to the extent that such tax is not collected under any other provision of this subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.
Application of tax
The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261.
Round trips
In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter.
Transportation outside the northern portion of the Western Hemisphere
In applying this subchapter to transportation any part of which is outside the northern portion of the Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term “northern portion of the Western Hemisphere” means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.
July 25, 1956, ch. 725, § 4(a)70 Stat. 645Pub. L. 87–508, § 5(b)76 Stat. 117Pub. L. 91–258, title II, § 205(c)(2)84 Stat. 242Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 105–34, title X, § 1031(c)(3)111 Stat. 932(Added , , § 4264; amended , , ; renumbered § 4263, , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
Aug. 16, 1954, ch. 73668A Stat. 506July 25, 1956, ch. 725, § 270 Stat. 644Aug. 7, 1956, ch. 1024, § 170 Stat. 1077Pub. L. 85–7471 Stat. 243Pub. L. 85–859, title I, § 13472 Stat. 1292Pub. L. 87–508, § 5(b)76 Stat. 117Pub. L. 91–258, title II, § 205(c)(1)84 Stat. 242section 211(a) of Pub. L. 91–258section 4041 of this titleA prior section 4263, acts , , § 4263, formerly § 4262; renumbered § 4263 and amended , ; , ; , , ; , , ; , , , provided for exemptions, subsecs. (a) to (d) relating to commutation travel, etc., certain organizations; members of the Armed Forces, and small aircraft on nonestablished lines, respectively, prior to repeal by , , , effective on , as provided in , set out as a note under .
Amendments
Pub. L. 105–341997—Subsec. (c). substituted “subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.” for “subchapter—
“(1) such tax shall be paid by the person paying for the transportation or by the person using the transportation;
“(2) such tax shall be paid within such time as the Secretary shall prescribe by regulations after whichever of the following first occurs:
“(A) the rights to the transportation expire; or
“(B) the time when the transportation becomes subject to tax; and
“(3) payment of such tax shall be made to the Secretary, to the person to whom the payment for transportation was made, or, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation.”
Pub. L. 94–4551976—Subsecs. (b) to (d). struck out “or his delegate” after “Secretary”.
Pub. L. 87–5081962—Subsec. (c)(3). provided for payment of tax, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of the transportation.
Pub. L. 87–508Subsec. (d). inserted “by air” after “transportation of any person”.
Pub. L. 87–508Subsec. (e). substituted “subchapter” for “part”.
Pub. L. 87–508Subsec. (f). substituted “subchapter” for “part”, struck out par. (1) designation for provision respecting transportation outside the northern portion of the Western Hemisphere and par. (2) prohibiting consideration as a stop at a port within the United States a stop at an intermediate port at which vessel is not authorized to discharge and take on passengers.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34section 1031(e)(2) of Pub. L. 105–34section 4261 of this titleAmendment by applicable to transportation beginning on or after , with special rule for applicability to amounts paid before , see , set out as a note under .
Effective Date of 1962 Amendment
Pub. L. 87–508, § 5(b)76 Stat. 115, , , provided that the amendment made by that section is effective with respect to transportation beginning after .
Effective Date
section 4261 of this titleSection applicable to amounts paid on or after first day of first month which begins more than sixty days after , for transportation commencing on or after such first day, see section 6 of act , set out as an Effective Date of 1956 Amendment note under .