26 U.S.C. § 4272 | Definition of taxable transportation, etc.

(a)

In general

For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.

(b)

Exceptions

For purposes of this part, the term “taxable transportation” does not include—

(1)

that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or

(2)

under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.

(c)

Excess baggage of passengers

For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.

(d)

Transportation

For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.

Pub. L. 91–258, title II, § 204May 21, 197084 Stat. 240 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834(Added , , ; amended , , .)

Editorial Notes

Prior Provisions

Pub. L. 85–475, § 4(a)June 30, 195872 Stat. 260 section 4(c) of Pub. L. 85–475 section 6415 of this titlePrior sections 4272 and 4273 were repealed by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .

act Aug. 16, 1954, ch. 736 68A Stat. 507Section 4272, , , 508, related to exemptions from tax for the transportation of property.

act Aug. 16, 1954, ch. 736 68A Stat. 507Section 4273, , , 508, related to registration in connection with the tax for the transportation of property.

Amendments

Pub. L. 94–4551976—Subsec. (b)(2). struck out “or his delegate” after “Secretary”.