26Title 26The US tax code, read & explained

26 U.S.C. § 4271

§ 4271. Imposition of tax

437 words · amended 38 times · cited by 1 other sections

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1970 by the Public Law 91-258. Last changed May 16, 2024 by the Public Law 118-63.

Every change, newest first (39)
  1. May 16, 2024Public Law 118-63
  2. March 8, 2024Public Law 118-41
  3. December 26, 2023Public Law 118-34
  4. September 30, 2023Public Law 118-15
  5. October 5, 2018Public Law 115-254
  6. March 23, 2018Consolidated Appropriations Act, 2018
  7. September 29, 2017Public Law 115-63
  8. July 15, 2016Public Law 114-190
  9. March 30, 2016Public Law 114-141
  10. September 30, 2015Public Law 114-55
  11. February 14, 2012Public Law 112-95
  12. January 31, 2012Public Law 112-91
  13. September 16, 2011Public Law 112-30
  14. August 5, 2011Public Law 112-27
  15. June 29, 2011Public Law 112-21
  16. May 31, 2011Public Law 112-16
  17. March 31, 2011Public Law 112-7
  18. December 22, 2010Public Law 111-329
  19. September 30, 2010Public Law 111-249
  20. August 1, 2010Public Law 111-216
  21. July 2, 2010Public Law 111-197
  22. April 30, 2010Public Law 111-161
  23. March 31, 2010Public Law 111-153
  24. December 16, 2009Public Law 111-116
  25. October 1, 2009Public Law 111-69
  26. March 30, 2009Public Law 111-12
  27. September 30, 2008Public Law 110-330
  28. June 30, 2008Public Law 110-253
  29. February 28, 2008Public Law 110-190
  30. December 26, 2007Public Law 110-161
  31. August 5, 1997Taxpayer Relief Act of 1997
  32. February 28, 1997Public Law 105-2
  33. August 20, 1996Small Business Job Protection Act of 1996
  34. November 5, 1990Omnibus Budget Reconciliation Act of 1990
  35. December 30, 1987Public Law 100-223
  36. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  37. July 1, 1980Public Law 96-298
  38. October 4, 1976Tax Reform Act of 1976
  39. May 21, 1970Public Law 91-258 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) In general
  2. (b) By whom paid
  3. (c) Determination of amounts paid in certain cases
  4. (d) Application of tax
(a) In general

There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.

(b) By whom paid
(1) In general

Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.

(2) Payments made outside the United States

If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—

(A)

shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and

(B)

shall be collected by the person furnishing the last segment of such taxable transportation.

(c) Determination of amounts paid in certain cases

For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.

(d) Application of tax
(1) In general

The tax imposed by subsection (a) shall apply to—

(A)

transportation beginning during the period—

(i)

beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and

(ii)

ending on September 30, 2028, and

(B)

amounts paid during such period for transportation beginning after such period.

(2) Refunds

If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.