
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4281]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                   CHAPTER 33--FACILITIES AND SERVICES
 
                   Subchapter C--Transportation by Air
 
 PART III--SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY 
                                   AIR
 
Sec. 4281. Small aircraft on nonestablished lines

    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. 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.

(Added Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84 Stat. 
241; amended Pub. L. 97-248, title II, Sec. 280(c)(2)(B), Sept. 3, 1982, 
96 Stat. 564.)


                            Prior Provisions

    A prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508, 
related to tax on transportation of oil by pipeline, prior to repeal by 
Pub. L. 85-475, Sec. 4(a), June 30, 1958, 72 Stat. 260. For effective 
date of repeal, see section 4(c) of Pub. L. 85-475, set out as an 
Effective Date of 1958 Amendment note under section 6415 of this title.


                               Amendments

    1982--Pub. L. 97-248 struck out ``(as defined in section 4492(b))'' 
after ``certificated takeoff weight'', and inserted provision defining 
``maximum certificated takeoff weight''.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 applicable with respect to 
transportation beginning after Aug. 31, 1982, but inapplicable to 
amounts paid on or before such date, see section 280(d) of Pub. L. 97-
248, set out as a note under section 4261 of this title.


                             Effective Date

    Section effective on July 1, 1970, see section 211(a) of Pub. L. 91-
258, set out as an Effective Date of 1970 Amendment note under section 
4041 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 4041, 4261 of this title.
