Section text and notes
Pub. L. 91–258, title II, § 206(a)84 Stat. 243 Pub. L. 91–614, title III, § 305(a)84 Stat. 1846 Pub. L. 96–298, § 1(c)(1)94 Stat. 829 Section 4491, added , , ; amended , , ; , , , provided for imposition of a tax on use of civil aircraft.
Pub. L. 91–258, title II, § 206(a)84 Stat. 243 Pub. L. 94–530, § 2(a)90 Stat. 2488 Pub. L. 95–163, § 17(b)(1)91 Stat. 1286 Pub. L. 95–504, § 2(b)92 Stat. 1705 Section 4492, added , , ; amended , , ; , , ; , , , provided definitions to be used for purposes of this subchapter.
Pub. L. 91–258, title II, § 206(a)84 Stat. 244 Pub. L. 94–455, title XIX90 Stat. 1814 Section 4493, added , , ; amended , §§ 1904(a)(13), 1906(b)(13)(A), , , 1834, enumerated special rules for payment of tax by lessees and certain persons engaged in foreign air commerce.
Pub. L. 91–258, title II, § 206(a)84 Stat. 245 Section 4494, added , , , provided a cross reference to subtitle F of this title for penalties and administrative provisions applicable to this subchapter.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 280(d) of Pub. L. 97–248section 4261 of this titleRepeal applicable with respect to transportation beginning after , but inapplicable to amounts paid on or before such date, see , set out as an Effective Date of 1982 Amendment note under .
Tax on Use of Aircraft
Pub. L. 96–298, § 1(c)(2)94 Stat. 829 section 4491 of this title, (3), , , set out various changes in the amount and rate of tax under former for period beginning on , and ending on , and provided that due date for filing any tax return of tax imposed by such section 4491, with respect to any use after , would not be earlier than .