§ 7275. Penalty for offenses relating to certain airline tickets and advertising

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. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 203(c)(1) · 84 Stat. 219

   Enacted · 26 U.S.C. § 7275

   Added Pub. L. 91–258, title II, § 203(c)(1), May 21, 1970, 84 Stat. 239

   Source evidence

   Code source credit
   Added Pub. L. 91–258, title II, § 203(c)(1), May 21, 1970, 84 Stat. 239

   Enacted provision · exact public law section
   (1) Subchapter B of chapter 75 (relating to other offenses) is 68A Stat. 862; 79 Stat. 155. 26 USC 7261–7274 amended by adding at the end thereof the following new section: “SEC. 7275. PENALTY FOR OFFENSES RELATING TO CERTAIN AIRLINE TICKETS AND ADVERTISING. “(a) Tickets.— In the ease of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such Ante, p. 238. transportation— “(1) shall show the total of (A) the amount paid for such transportation and (B) the taxes imposed by sections 4261 (a) and (b), Ante, p. 238. “ (2) shall not show separately the amount paid for such transportation nor the amount of such taxes, and” “(2) if the ticket shows amounts paid with respect to any segment of such transportation, shall comply with paragraphs (1) and (2) with respect to such segments as well as with respect to the sum of the segments. “(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 only 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) shall not state separately the amount to be paid for such transportation nor the amount of such taxes. “(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 lie fined not more than $100.”

2. 1971

   Pub. L. 91–680 § 3(a)(1) · 84 Stat. 2064

   Inserted · 26 U.S.C. § 7275(a)(1)

   Pub. L. 91–680, § 3(a)(1), inserted “and” after “and (b),”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 91–680, § 3(a)(1), inserted “and” after “and (b),”.

   Enacted provision · exact public law section
   (1) inserting “and” at the end of paragraph (1) thereof,

3. 1971

   Pub. L. 91–680 § 3(a)(2) · 84 Stat. 2064

   1. Redesignated · 26 U.S.C. § 7275(a)(2); 26 U.S.C. § 7275(a)(3)

      Pub. L. 91–680, § 3(a)(2), (3), redesignated par. (3) as (2)

   2. Struck · 26 U.S.C. § 7275(a)(2); 26 U.S.C. § 7275(a)(3)

      Pub. L. 91–680, § 3(a)(2), (3), 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

   Source evidence

   Code amendment note
   Subsec. (a)(2), (3). Pub. L. 91–680, § 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.

   Enacted provision · exact public law section
   (2) striking out paragraph (2) thereof, and

4. 1971

   Pub. L. 91–680 § 3(b) · 84 Stat. 2064

   Struck · 26 U.S.C. § 7275(b)(1)

   Pub. L. 91–680, § 3(b), struck out “only” after “state such cost”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 91–680, § 3(b), struck out “only” after “state such cost”.

   Enacted provision · exact public law section
   (b) Subsection (b) of such section (relating to requirements of showing total cost on airline advertising) is amended by striking out the word “only” in paragraph (1) and by amending paragraph (2) to read as follows: “(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’.”.

5. 1971

   Pub. L. 91–680 § 3(b) · 84 Stat. 2064

   Substituted · 26 U.S.C. § 7275(b)(2)

   Pub. L. 91–680, § 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

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 91–680, § 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.

   Enacted provision · exact public law section
   (b) Subsection (b) of such section (relating to requirements of showing total cost on airline advertising) is amended by striking out the word “only” in paragraph (1) and by amending paragraph (2) to read as follows: “(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’.”.

6. 1982

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

   1. Redesignated · 26 U.S.C. § 7275(a)

      Pub. L. 97–248 redesignated former par. (1) as pars. (1) and (2)

   2. Struck · 26 U.S.C. § 7275(a)

      Pub. L. 97–248 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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (1) General rule.— Subsection (a) of section 7275 (relating to 26 USC 7275. penalty for offenses relating to certain airline tickets and advertising) is amended to read as follows:

7. 2012

   FAA Modernization and Reform Act of 2012

   Pub. L. 112–95 title XI § 1104(a) · 126 Stat. 11

   1. Added · 26 U.S.C. § 7275(c); 26 U.S.C. § 7275(d)

      Pub. L. 112–95 added subsec. (c)

   2. Redesignated · 26 U.S.C. § 7275(c); 26 U.S.C. § 7275(d)

      Pub. L. 112–95 redesignated former subsec. (c) as (d), and, in subsec. (d)

   3. Substituted · 26 U.S.C. § 7275(c); 26 U.S.C. § 7275(d)

      Pub. L. 112–95 substituted “subsection (a), (b), or (c)” for “subsection (a) or (b)”

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 112–95 added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d), substituted “subsection (a), (b), or (c)” for “subsection (a) or (b)”.

   Enacted provision · exact public law section
   (a) In General.— Section 7275 is amended— (1) by redesignating subsection (c) as subsection (d), (2) by striking “subsection (a) or (b)” in subsection (d), as so redesignated, and inserting “subsection (a), (b), or (c)”, and (3) by inserting after subsection (b) the following new subsection: “(c) Non-tax Charges.— “(1) In general.— In the case of transportation by air for which disclosure on the ticket or advertising for such transportation of the amounts paid for passenger taxes is required by subsection (a)(2) or (b)(1)(B), if such amounts are separately disclosed, it shall be unlawful for the disclosure of such amounts to include any amounts not attributable to such taxes. “(2) Inclusion in transportation cost.— Nothing in this subsection shall prohibit the inclusion of amounts not attributable to the taxes imposed by subsection (a), (b), or (c) of section 4261 in the disclosure of the amount paid for transportation as required by subsection (a)(1) or (b)(1)(A), or in a separate disclosure of amounts not attributable to such taxes.” .

   Effective date note
   Pub. L. 112–95, title XI, § 1104(b), Feb. 14, 2012, 126 Stat. 151, provided that: “The amendments made by this section [amending this section] shall apply to taxable transportation provided after March 31, 2012.”

8. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 div. U title IV § 401(a)(323) · 132 Stat. 348

   Substituted · 26 U.S.C. § 7275(b)(2)

   Pub. L. 115–141 substituted “taxes, state” for “taxes, shall state”

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 115–141 substituted “taxes, state” for “taxes, shall state”.

   Enacted provision · exact public law section
   Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

12 of 12 references resolved to an enrolled provision