§ 4262. Definition of taxable transportation

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1956

   Pub. L. 84–725 § 3 · 70 Stat. 554

   Enacted · 26 U.S.C. § 4262

   Added July 25, 1956, ch. 725, § 3, 70 Stat. 644

   Source evidence

   Code source credit
   Added July 25, 1956, ch. 725, § 3, 70 Stat. 644

2. 1959

   Alaska Omnibus Act

   Pub. L. 86–70 § 22(b) · 73 Stat. 141

   Substituted · 26 U.S.C. § 4262(c)(1)

   Pub. L. 86–70 substituted “the District of Columbia and the States other than Alaska” for “the existing 48 States and the District of Columbia”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 86–70 substituted “the District of Columbia and the States other than Alaska” for “the existing 48 States and the District of Columbia”.

   Enacted provision · exact public law section
   (b) Section 4262(c)(1) of the Internal Revenue Code of 1954 (definition of “continental United States”) is amended to read as follows: “(1) Continental united states.— The term ‘continental United States’ means the District of Columbia and the States other than Alaska.”

3. 1960

   Hawaii Omnibus Act

   Pub. L. 86–624 § 18(a) · 74 Stat. 411

   Inserted · 26 U.S.C. § 4262(c)(1)

   Pub. L. 86–624 inserted “and Hawaii” after “Alaska”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 86–624 inserted “and Hawaii” after “Alaska”.

   Enacted provision · exact public law section
   (a) Section 4262(c) (1) of the Internal Revenue Code of 73 Stat. 146. 26 USC 4262. 1954 (relating to the definition of “continental United States” for purposes of the tax on transportation of persons) is amended to read as follows: “(1) Continental united states.— The term ‘continental United States’ means the District of Columbia and the States other than Alaska and Hawaii.”

4. 1962

   Tax Rate Extension Act of 1962

   Pub. L. 87–508 § 5(b) · 76 Stat. 114

   1. Substituted · 26 U.S.C. § 4262(a)

      Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part”

   2. Inserted · 26 U.S.C. § 4262(a)

      Pub. L. 87–508 inserted in par. (2) “, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3))”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part” and inserted in par. (2) “, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3))”.

   Enacted provision · exact public law section
   (b) Tax Applicable to Transportation of Persons by Air for Period November 16, 1962, to July 1, 1963.— Effective with respect to transportation beginning after November 15, 1962, subchapter C of chapter 33 of such Code (relating to the tax on the transportation of 26 USC 4261–4264. persons) is amended to read as follows: “Subchapter C— Transportation of Persons by Air “Sec. 4261. Imposition of tax. “Sec. 4262. Definition of taxable transportation. “Sec. 4263. Exemptions. “Sec. 4264. Special rules. “SEC. 4261. IMPOSITION OF TAX. “(a) Amounts Paid Within the United States.—There is hereby imposed upon the amount paid within the United States for taxable transportation (as defined in section 4262) of any person by air a tax Post, p. 116. equal to 5 percent of the amount, so paid for transportation which begins after November 15, 1962, and before July 1, 1963. “(b) Amounts Paid Outside the United States.— There is hereby imposed upon the amount paid without the United States for taxable transportation (as defined in section 4262) of any person by air, but only if such transportation begins and ends in the United States, a tax equal to 5 percent of the amount so paid for transportation which begins after November 15, 1962, and before July 1, 1963. “(c) Seats, Berths, etc.— There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation with respect to which a tax is imposed by subsection (a) or (b) a tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963. “(d) By Whom Paid.— Except as provided in section 4264, the taxes imposed by this section shall be paid by the person making the payment subject to the tax. “SEC. 4262. DEFINITION OF TAXABLE TRANSPORTATION. “(a) Taxable Transportation; in General.— For purposes of this subchapter, except as provided in subsection (b), the term ‘taxable transportation’ means— “(1) transportation which begins in the United States or in the 225-mile zone and ends in the United States or in the 225-mile zone; and “(2) in the case of transportation other than transportation described in paragraph (1), that portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3)). “(b) Exclusion of Certain Travel.— For purposes of this subchapter, the term ‘taxable transportation’ does not include that portion of any transportation which meets all 4 of the following requirements: “(1) such portion is outside the United States; “(2) neither such portion nor any segment thereof is directly or indirectly— “(A) between (i) a point where the route of the transportation leaves or enters the continental United States, or (ii) a port or station in the 225-mile zone, and “(B) a port or station in the 225-mile zone; “(3) such portion— “(A) begins at either (i) the point where the route of the transportation leaves the United States, or (ii) a port or station in the 225-mile zone, and “(B) ends at either (i) the point where the route of the transportation enters the United States, or (ii) a port or station in the 225-mile zone; and “(4) a direct line from the point (or the port or station) specified in paragraph (3)(A), to the point (or the port or station) specified in paragraph (3)(B), passes through or over a point which is not within 225 miles of the United States. “(c) Definitions.— For purposes of this section— “(1) Continental united states.— The term ‘continental United States’ means the District of Columbia and the States other than Alaska and Hawaii. “(2) 225-mile zone.— The term ‘225-mile zone’ means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States. “(3) Uninterrupted international air transportation.— The term ‘uninterrupted international air transportation’ means any transportation by air which is not transportation described in subsection (a)(1) and in which— “(A) the scheduled interval between (i) the beginning or end of the portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States and (ii) the end or beginning of the other portion of such transportation is not more than 6 hours, and “(B) the scheduled interval between the beginning or end and the end or beginning of any two segments of the portion of such transportation referred to in subparagraph (A)(i) is not more than 6 hours. “SEC. 4263. EXEMPTIONS. “(a) Commutation Travel, etc.— The tax imposed by section 4261 Ante, p. 115. shall not apply to amounts paid for transportation which do not exceed 60 cents, to amounts paid for commutation or season tickets for single trips of less than 30 miles, or to amounts paid for commutation tickets for one month or less. “(b) Certain Organizations.— The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished to an international organization, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864. 22 Stat. 940. “(c) Members of the Armed Forces.— The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished under special tariffs providing for fares of not more than 2.5 cents per mile applicable to round-trip tickets sold to personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform of the United States at their own expense when on official leave, furlough, or pass, including authorized cadets and midshipmen, issued on presentation of properly executed certificate. “(d) Small Aircraft on Nonestablished Lines.— The tax imposed by section 4261 shall not apply to transportation by aircraft having— “(1) a gross takeoff weight (as determined under regulations prescribed by the Secretary or his delegate) of less than 12,500 pounds, and “(2) a passenger seating capacity of less than ten adult passengers, including the pilot, except when such aircraft is operated on an established line. “SEC. 4264. SPECIAL RULES. “(a) Payments Made Outside the United States for Prepaid Orders.— If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax. “(b) Tax Deducted Upon Refunds.— Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary or his delegate the amount of any such tax remaining uncollected. “(c) Payment of Tax.— Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary or his delegate, to the extent that such tax is not collected under any other provision of this subchapter— “(1) such tax shall be paid by the person paying for the transportation or by the person using the transportation; “(2) such tax shall be paid within such time as the Secretary or his delegate shall prescribe by regulations after whichever of the following first occurs: “(A) the rights to the transportation expire; or “(B) the time when the transportation becomes subject to tax; and “(3) payment of such tax shall be made to the Secretary or his delegate, to the person to whom the payment for transportation was made, or, in the case of transportation Ante, p. 116. other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation. “(d) Application of Tax.— The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary or his delegate, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261. “(e) Round Trips.— In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter. “(f) Transportation Outside the Northern Portion of the Western Hemisphere.— In applying this subchapter to transportation any part of which is outside the northern portion of the. Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term ‘northern portion of the Western femisphere’ means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.”

5. 1962

   Tax Rate Extension Act of 1962

   Pub. L. 87–508 § 5(b) · 76 Stat. 114

   Substituted · 26 U.S.C. § 4262(b)

   Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part”.

   Enacted provision · exact public law section
   (b) Tax Applicable to Transportation of Persons by Air for Period November 16, 1962, to July 1, 1963.— Effective with respect to transportation beginning after November 15, 1962, subchapter C of chapter 33 of such Code (relating to the tax on the transportation of 26 USC 4261–4264. persons) is amended to read as follows: “Subchapter C— Transportation of Persons by Air “Sec. 4261. Imposition of tax. “Sec. 4262. Definition of taxable transportation. “Sec. 4263. Exemptions. “Sec. 4264. Special rules. “SEC. 4261. IMPOSITION OF TAX. “(a) Amounts Paid Within the United States.—There is hereby imposed upon the amount paid within the United States for taxable transportation (as defined in section 4262) of any person by air a tax Post, p. 116. equal to 5 percent of the amount, so paid for transportation which begins after November 15, 1962, and before July 1, 1963. “(b) Amounts Paid Outside the United States.— There is hereby imposed upon the amount paid without the United States for taxable transportation (as defined in section 4262) of any person by air, but only if such transportation begins and ends in the United States, a tax equal to 5 percent of the amount so paid for transportation which begins after November 15, 1962, and before July 1, 1963. “(c) Seats, Berths, etc.— There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation with respect to which a tax is imposed by subsection (a) or (b) a tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963. “(d) By Whom Paid.— Except as provided in section 4264, the taxes imposed by this section shall be paid by the person making the payment subject to the tax. “SEC. 4262. DEFINITION OF TAXABLE TRANSPORTATION. “(a) Taxable Transportation; in General.— For purposes of this subchapter, except as provided in subsection (b), the term ‘taxable transportation’ means— “(1) transportation which begins in the United States or in the 225-mile zone and ends in the United States or in the 225-mile zone; and “(2) in the case of transportation other than transportation described in paragraph (1), that portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3)). “(b) Exclusion of Certain Travel.— For purposes of this subchapter, the term ‘taxable transportation’ does not include that portion of any transportation which meets all 4 of the following requirements: “(1) such portion is outside the United States; “(2) neither such portion nor any segment thereof is directly or indirectly— “(A) between (i) a point where the route of the transportation leaves or enters the continental United States, or (ii) a port or station in the 225-mile zone, and “(B) a port or station in the 225-mile zone; “(3) such portion— “(A) begins at either (i) the point where the route of the transportation leaves the United States, or (ii) a port or station in the 225-mile zone, and “(B) ends at either (i) the point where the route of the transportation enters the United States, or (ii) a port or station in the 225-mile zone; and “(4) a direct line from the point (or the port or station) specified in paragraph (3)(A), to the point (or the port or station) specified in paragraph (3)(B), passes through or over a point which is not within 225 miles of the United States. “(c) Definitions.— For purposes of this section— “(1) Continental united states.— The term ‘continental United States’ means the District of Columbia and the States other than Alaska and Hawaii. “(2) 225-mile zone.— The term ‘225-mile zone’ means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States. “(3) Uninterrupted international air transportation.— The term ‘uninterrupted international air transportation’ means any transportation by air which is not transportation described in subsection (a)(1) and in which— “(A) the scheduled interval between (i) the beginning or end of the portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States and (ii) the end or beginning of the other portion of such transportation is not more than 6 hours, and “(B) the scheduled interval between the beginning or end and the end or beginning of any two segments of the portion of such transportation referred to in subparagraph (A)(i) is not more than 6 hours. “SEC. 4263. EXEMPTIONS. “(a) Commutation Travel, etc.— The tax imposed by section 4261 Ante, p. 115. shall not apply to amounts paid for transportation which do not exceed 60 cents, to amounts paid for commutation or season tickets for single trips of less than 30 miles, or to amounts paid for commutation tickets for one month or less. “(b) Certain Organizations.— The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished to an international organization, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864. 22 Stat. 940. “(c) Members of the Armed Forces.— The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished under special tariffs providing for fares of not more than 2.5 cents per mile applicable to round-trip tickets sold to personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform of the United States at their own expense when on official leave, furlough, or pass, including authorized cadets and midshipmen, issued on presentation of properly executed certificate. “(d) Small Aircraft on Nonestablished Lines.— The tax imposed by section 4261 shall not apply to transportation by aircraft having— “(1) a gross takeoff weight (as determined under regulations prescribed by the Secretary or his delegate) of less than 12,500 pounds, and “(2) a passenger seating capacity of less than ten adult passengers, including the pilot, except when such aircraft is operated on an established line. “SEC. 4264. SPECIAL RULES. “(a) Payments Made Outside the United States for Prepaid Orders.— If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax. “(b) Tax Deducted Upon Refunds.— Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary or his delegate the amount of any such tax remaining uncollected. “(c) Payment of Tax.— Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary or his delegate, to the extent that such tax is not collected under any other provision of this subchapter— “(1) such tax shall be paid by the person paying for the transportation or by the person using the transportation; “(2) such tax shall be paid within such time as the Secretary or his delegate shall prescribe by regulations after whichever of the following first occurs: “(A) the rights to the transportation expire; or “(B) the time when the transportation becomes subject to tax; and “(3) payment of such tax shall be made to the Secretary or his delegate, to the person to whom the payment for transportation was made, or, in the case of transportation Ante, p. 116. other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation. “(d) Application of Tax.— The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary or his delegate, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261. “(e) Round Trips.— In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter. “(f) Transportation Outside the Northern Portion of the Western Hemisphere.— In applying this subchapter to transportation any part of which is outside the northern portion of the. Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term ‘northern portion of the Western femisphere’ means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.”

6. 1962

   Tax Rate Extension Act of 1962

   Pub. L. 87–508 § 5(b) · 76 Stat. 114

   Added · 26 U.S.C. § 4262(c)(3)

   Pub. L. 87–508 added par. (3)

   Source evidence

   Code amendment note
   Subsec. (c)(3). Pub. L. 87–508 added par. (3).

   Enacted provision · exact public law section
   (b) Tax Applicable to Transportation of Persons by Air for Period November 16, 1962, to July 1, 1963.— Effective with respect to transportation beginning after November 15, 1962, subchapter C of chapter 33 of such Code (relating to the tax on the transportation of 26 USC 4261–4264. persons) is amended to read as follows: “Subchapter C— Transportation of Persons by Air “Sec. 4261. Imposition of tax. “Sec. 4262. Definition of taxable transportation. “Sec. 4263. Exemptions. “Sec. 4264. Special rules. “SEC. 4261. IMPOSITION OF TAX. “(a) Amounts Paid Within the United States.—There is hereby imposed upon the amount paid within the United States for taxable transportation (as defined in section 4262) of any person by air a tax Post, p. 116. equal to 5 percent of the amount, so paid for transportation which begins after November 15, 1962, and before July 1, 1963. “(b) Amounts Paid Outside the United States.— There is hereby imposed upon the amount paid without the United States for taxable transportation (as defined in section 4262) of any person by air, but only if such transportation begins and ends in the United States, a tax equal to 5 percent of the amount so paid for transportation which begins after November 15, 1962, and before July 1, 1963. “(c) Seats, Berths, etc.— There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation with respect to which a tax is imposed by subsection (a) or (b) a tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963. “(d) By Whom Paid.— Except as provided in section 4264, the taxes imposed by this section shall be paid by the person making the payment subject to the tax. “SEC. 4262. DEFINITION OF TAXABLE TRANSPORTATION. “(a) Taxable Transportation; in General.— For purposes of this subchapter, except as provided in subsection (b), the term ‘taxable transportation’ means— “(1) transportation which begins in the United States or in the 225-mile zone and ends in the United States or in the 225-mile zone; and “(2) in the case of transportation other than transportation described in paragraph (1), that portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3)). “(b) Exclusion of Certain Travel.— For purposes of this subchapter, the term ‘taxable transportation’ does not include that portion of any transportation which meets all 4 of the following requirements: “(1) such portion is outside the United States; “(2) neither such portion nor any segment thereof is directly or indirectly— “(A) between (i) a point where the route of the transportation leaves or enters the continental United States, or (ii) a port or station in the 225-mile zone, and “(B) a port or station in the 225-mile zone; “(3) such portion— “(A) begins at either (i) the point where the route of the transportation leaves the United States, or (ii) a port or station in the 225-mile zone, and “(B) ends at either (i) the point where the route of the transportation enters the United States, or (ii) a port or station in the 225-mile zone; and “(4) a direct line from the point (or the port or station) specified in paragraph (3)(A), to the point (or the port or station) specified in paragraph (3)(B), passes through or over a point which is not within 225 miles of the United States. “(c) Definitions.— For purposes of this section— “(1) Continental united states.— The term ‘continental United States’ means the District of Columbia and the States other than Alaska and Hawaii. “(2) 225-mile zone.— The term ‘225-mile zone’ means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States. “(3) Uninterrupted international air transportation.— The term ‘uninterrupted international air transportation’ means any transportation by air which is not transportation described in subsection (a)(1) and in which— “(A) the scheduled interval between (i) the beginning or end of the portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States and (ii) the end or beginning of the other portion of such transportation is not more than 6 hours, and “(B) the scheduled interval between the beginning or end and the end or beginning of any two segments of the portion of such transportation referred to in subparagraph (A)(i) is not more than 6 hours. “SEC. 4263. EXEMPTIONS. “(a) Commutation Travel, etc.— The tax imposed by section 4261 Ante, p. 115. shall not apply to amounts paid for transportation which do not exceed 60 cents, to amounts paid for commutation or season tickets for single trips of less than 30 miles, or to amounts paid for commutation tickets for one month or less. “(b) Certain Organizations.— The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished to an international organization, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864. 22 Stat. 940. “(c) Members of the Armed Forces.— The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished under special tariffs providing for fares of not more than 2.5 cents per mile applicable to round-trip tickets sold to personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform of the United States at their own expense when on official leave, furlough, or pass, including authorized cadets and midshipmen, issued on presentation of properly executed certificate. “(d) Small Aircraft on Nonestablished Lines.— The tax imposed by section 4261 shall not apply to transportation by aircraft having— “(1) a gross takeoff weight (as determined under regulations prescribed by the Secretary or his delegate) of less than 12,500 pounds, and “(2) a passenger seating capacity of less than ten adult passengers, including the pilot, except when such aircraft is operated on an established line. “SEC. 4264. SPECIAL RULES. “(a) Payments Made Outside the United States for Prepaid Orders.— If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax. “(b) Tax Deducted Upon Refunds.— Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary or his delegate the amount of any such tax remaining uncollected. “(c) Payment of Tax.— Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary or his delegate, to the extent that such tax is not collected under any other provision of this subchapter— “(1) such tax shall be paid by the person paying for the transportation or by the person using the transportation; “(2) such tax shall be paid within such time as the Secretary or his delegate shall prescribe by regulations after whichever of the following first occurs: “(A) the rights to the transportation expire; or “(B) the time when the transportation becomes subject to tax; and “(3) payment of such tax shall be made to the Secretary or his delegate, to the person to whom the payment for transportation was made, or, in the case of transportation Ante, p. 116. other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation. “(d) Application of Tax.— The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary or his delegate, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261. “(e) Round Trips.— In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter. “(f) Transportation Outside the Northern Portion of the Western Hemisphere.— In applying this subchapter to transportation any part of which is outside the northern portion of the. Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term ‘northern portion of the Western femisphere’ means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.”

7. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title VIII § 803(a) · 79 Stat. 136

   Inserted · 26 U.S.C. § 4262(c)(4)

   Pub. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense following subpar. (B)

   Source evidence

   Code amendment note
   Subsec. (c)(4). Pub. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense following subpar. (B).

   Enacted provision · exact public law section
   (a) Treatment as Uninterrupted International Air Transportation.— Section 4262(c)(3) (relating to definition of uninterupted international air transportation) is amended by adding after subparagraph (B) the following new sentence: “For purposes of this paragraph, in the case of personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 6 hours if a ticket for the subsequent portion of such transportation is purchased within 6 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion.”

8. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 203(b)(1) · 84 Stat. 219

   1. Substituted · 26 U.S.C. § 4262(a)

      Pub. L. 91–258, § 203(b)(1)–(3), substituted “part” for “subchapter” in par. (2), respectively

   2. Substituted · 26 U.S.C. § 4262(a)

      Pub. L. 91–258, § 203(b)(1)–(3), substituted “transportation by air” for “transportation” in par. (2), respectively

   3. Substituted · 26 U.S.C. § 4262(a)

      Pub. L. 91–258, § 203(b)(1)–(3), substituted “in the case of transportation by air” for “in the case of transportation” in par. (2), respectively

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 91–258, § 203(b)(1)–(3), substituted “part” for “subchapter” in introductory text, “transportation by air” for “transportation” in par. (1), and “in the case of transportation by air” for “in the case of transportation” in par. (2), respectively.

   Enacted provision · exact public law section
   (1) by striking out “subchapter” in subsections (a) and (b) and inserting in lieu thereof “part”;

9. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 203(b)(1) · 84 Stat. 219

   1. Substituted · 26 U.S.C. § 4262(b)

      Pub. L. 91–258, § 203(b)(1), (4), substituted “part” for “subchapter” in introductory text, respectively

   2. Substituted · 26 U.S.C. § 4262(b)

      Pub. L. 91–258, § 203(b)(1), (4), substituted “transportation by air which” for “transportation which” in introductory text, respectively

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 91–258, § 203(b)(1), (4), substituted “part” for “subchapter” and “transportation by air which” for “transportation which”, in introductory text, respectively.

   Enacted provision · exact public law section
   (1) by striking out “subchapter” in subsections (a) and (b) and inserting in lieu thereof “part”;

10. 1970

    Airport and Airway Revenue Act of 1970

    Pub. L. 91–258 § 203(b)(5) · 84 Stat. 219

    Added · 26 U.S.C. § 4262(d)

    Pub. L. 91–258, § 203(b)(5), added subsec. (d)

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 91–258, § 203(b)(5), added subsec. (d).

    Enacted provision · exact public law section
    (5) by adding at the end thereof the following new subsection: “(d) Transportation.— For purposes of this part, the term ‘transportation’ “Transportation.” includes layover or waiting time and movement of the air-craft in deadhead service.”

11. 1982

    Pub. L. 97–248 § 281A(a)(1) · 96 Stat. 324

    Substituted · 26 U.S.C. § 4262(c)(3)

    Pub. L. 97–248, § 281A(a)(1), substituted “12 hours” for “6 hours” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (c)(3). Pub. L. 97–248, § 281A(a)(1), substituted “12 hours” for “6 hours” wherever appearing.

    Enacted provision · exact public law section
    (1) Longer layover permitted to qualify as uninterrupted international air transportation.— Paragraph (3) of section 4262(c) (defining uninterrupted international air transportation) 26 USC 4262. is amended by striking out “6 hours” each place it appears and inserting in lieu thereof “12 hours”.

    Effective date note
    Pub. L. 97–248, title II, § 281A(a)(3), Sept. 3, 1982, 96 Stat. 567, provided that: “The amendments made by this subsection [amending this section] shall apply to transportation beginning after August 31, 1982.”

12. 1982

    Pub. L. 97–248 § 281A(a)(2) · 96 Stat. 324

    Added · 26 U.S.C. § 4262(e)

    Pub. L. 97–248, § 281A(a)(2), added subsec. (e)

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 97–248, § 281A(a)(2), added subsec. (e).

    Enacted provision · exact public law section
    (2) Authority to waive 225-mile zone provisions.— Section 4262 (defining taxable transportation) is amended by adding at 26 USC 4262. the end thereof the following new subsection:

    Effective date note
    Pub. L. 97–248, title II, § 281A(a)(3), Sept. 3, 1982, 96 Stat. 567, provided that: “The amendments made by this subsection [amending this section] shall apply to transportation beginning after August 31, 1982.”

15 of 16 references resolved to an enrolled provision · 1 partial