§ 4281. Small aircraft on nonestablished lines
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/usc/title-26/section-4281A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)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.
(b)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.
(c)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.
(d)Jet aircraft For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
(Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241; amended Pub. L. 97–248, title II, § 280(c)(2)(B), Sept. 3, 1982, 96 Stat. 564; Pub. L. 109–59, title XI, § 11124(a), Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1107(a), Feb. 14, 2012, 126 Stat. 154; Pub. L. 113–295, div. A, title II, § 204(a), Dec. 19, 2014, 128 Stat. 4025.)
Connections8 cite this · traces to 4
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- Public Law 109–59To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 112–95To amend title 49, United States Code, to authorize appropriations for the Federal Aviation Administration for fiscal years 2011 through 2014, to streamline programs, create efficiencies, reduce waste, and improve aviation safety and capacity, to provide stable funding for the national aviation syst
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
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- Pub. L. 91–258, title II, § 205(a)(1)
- 84 Stat. 241
- Pub. L. 97–248, title II, § 280(c)(2)(B)
- 96 Stat. 564
- Pub. L. 109–59, title XI, § 11124(a)
- 119 Stat. 1952
- Pub. L. 112–95, title XI, § 1107(a)
- 126 Stat. 154
- 128 Stat. 4025
- act Aug. 16, 1954, ch. 736
- 68A Stat. 508
- Pub. L. 85–475, § 4(a)
- 72 Stat. 260
- section 4(c) of Pub. L. 85–475
- Pub. L. 112–95
- Pub. L. 109–59
- Pub. L. 97–248
- Pub. L. 112–95, title XI, § 1107(b)
- Pub. L. 109–59, title XI, § 11124(b)
- 119 Stat. 1953
- section 280(d) of Pub. L. 97–248
- section 211(a) of Pub. L. 91–258
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§ 4281
Small aircraft on nonestablished lines
Stat.×4
Pub. L.×2
Stat. Comp.×2
Pub. L.Pub. L. 91–258, title II, § 205(a)(1)
Stat.84 Stat. 241
Pub. L.Pub. L. 97–248, title II, § 280(c)(2)(B)
Stat.96 Stat. 564
Pub. L.Pub. L. 109–59, title XI, § 11124(a)
Cites 26 · showing 9Cited by 8 across 3 sources