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.
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.
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.
Jet aircraft
For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
Pub. L. 91–258, title II, § 205(a)(1)84 Stat. 241Pub. L. 97–248, title II, § 280(c)(2)(B)96 Stat. 564Pub. L. 109–59, title XI, § 11124(a)119 Stat. 1952Pub. L. 112–95, title XI, § 1107(a)126 Stat. 154Pub. L. 113–295, div. A, title II, § 204(a)128 Stat. 4025(Added , , ; amended , , ; , , ; , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 508Pub. L. 85–475, § 4(a)72 Stat. 260section 4(c) of Pub. L. 85–475section 6415 of this titleA prior section 4281, , , related to tax on transportation of oil by pipeline, prior to repeal by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .
Amendments
Pub. L. 113–2952014— amended section generally. Prior to amendment, text read as follows: “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. For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate. 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.”
Pub. L. 112–952012— inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence.
Pub. L. 109–592005— inserted at end “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.”
Pub. L. 97–2481982— struck out “(as defined in section 4492(b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Pub. L. 113–295, div. A, title II, § 204(b)128 Stat. 4025
Effective Date of 2012 Amendment
Pub. L. 112–95, title XI, § 1107(b)126 Stat. 154
Effective Date of 2005 Amendment
Pub. L. 109–59, title XI, § 11124(b)119 Stat. 1953
Effective Date of 1982 Amendment
Pub. L. 97–248section 280(d) of Pub. L. 97–248section 4261 of this titleAmendment by applicable with respect to transportation beginning after , but inapplicable to amounts paid on or before such date, see , set out as a note under .
Effective Date
section 211(a) of Pub. L. 91–258section 4041 of this titleSection effective on , see , set out as an Effective Date of 1970 Amendment note under .