
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: 26USC7275]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7275. Penalty for offenses relating to certain airline 
        tickets and advertising
        

(a) Tickets

    In the case of transportation by air all of which is taxable 
transportation (as defined in section 4262), the ticket for such 
transportation shall show the total of--
        (1) the amount paid for such transportation, and
        (2) the taxes imposed by subsections (a) and (b) of section 
    4261.

(b) Advertising

    In the case of transportation by air all of which is taxable 
transportation (as defined in section 4262) or would be taxable 
transportation if section 4262 did not include subsection (b) thereof, 
any advertising made by or on behalf of any person furnishing such 
transportation (or offering to arrange such transportation) which states 
the cost of such transportation shall--
        (1) state such cost as the total of (A) the amount to be paid 
    for such transportation, and (B) the taxes imposed by sections 
    4261(a), (b), and (c), and
        (2) if any such advertising states separately the amount to be 
    paid for such transportation or the amount of such taxes, shall 
    state such total at least as prominently as the more prominently 
    stated of the amount to be paid for such transportation or the 
    amount of such taxes and shall describe such taxes substantially as: 
    ``user taxes to pay for airport construction and airway safety and 
    operations.''

(c) Penalty

    Any person who violates any provision of subsection (a) or (b) is, 
for each violation, guilty of a misdemeanor, and upon conviction thereof 
shall be fined not more than $100.

(Added Pub. L. 91-258, title II, Sec. 203(c)(1), May 21, 1970, 84 Stat. 
239; amended Pub. L. 91-680, Sec. 3, Jan. 12, 1971, 84 Stat. 2064; Pub. 
L. 97-248, title II, Sec. 281A(b)(1), Sept. 3, 1982, 96 Stat. 567.)


                            Prior Provisions

    A prior section 7275, act Aug. 16, 1954, ch. 736, 68 Stat. 866, 
related to cross references, prior to repeal by Pub. L. 89-44, title VI, 
Sec. 601(i), June 21, 1965, 79 Stat. 155.


                               Amendments

    1982--Subsec. (a). Pub. L. 97-248 redesignated former par. (1) as 
pars. (1) and (2) and struck out former par. (2) which provided that a 
ticket for transportation, if it showed amounts paid with respect to any 
segment of such transportation, had to comply with former par. (1) with 
respect to such segments as well as with respect to the sum of the 
segments.
    1971--Subsec. (a)(1). Pub. L. 91-680, Sec. 3(a)(1), inserted ``and'' 
after ``and (b),''.
    Subsec. (a)(2), (3). Pub. L. 91-680, Sec. 3(a)(2), (3), redesignated 
par. (3) as (2), and struck out reference to par. (2). Former par. (2), 
which prohibited airline tickets from separately stating the amount paid 
for the air transportation and the amount paid for taxes, was struck 
out.
    Subsec. (b)(1). Pub. L. 91-680, Sec. 3(b), struck out ``only'' after 
``state such cost''.
    Subsec. (b)(2). Pub. L. 91-680, Sec. 3(b), substituted provisions 
authorizing advertising to separately state in the prescribed manner the 
amount paid for the air transportation and the amount paid for taxes, 
for provisions prohibiting advertising from separately stating the 
amount paid for the air transportation and the amount paid for taxes.


                    Effective Date of 1982 Amendment

    Section 281A(b)(2) of Pub. L. 97-248, as amended by Pub. L. 98-369, 
div. A, title VII, Sec. 714(b), July 18, 1984, 98 Stat. 961, provided 
that: ``The amendment made by paragraph (1) [amending this section] 
shall apply with respect to transportation beginning after the date of 
the enactment of this Act [Sept. 3, 1982].''


                    Effective Date of 1971 Amendment

    Section 4 of Pub. L. 91-680 provided that: ``The amendments made by 
the third section of this Act [amending this section] shall apply to 
transportation beginning after June 30, 1970.''


                             Effective Date

    Section applicable to transportation beginning after June 30, 1970, 
see section 211(b) of Pub. L. 91-258, set out as Effective Date of 1970 
Amendment note under section 4041 of this title.
