U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 33— FACILITIES AND SERVICES › Subchapter Subchapter C— Transportation by Air › Part PART III— SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR

26 U.S.C. § 4281

Small aircraft on nonestablished lines

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(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.)Editorial NotesPrior Provisions

A prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508, related to tax on transportation of oil by pipeline, prior to repeal by Pub. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For effective date of repeal, see section 4(c) of Pub. L. 85–475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title.

Amendments

2014—Pub. L. 113–295 amended section generally. Prior to amendment, text read as follows: “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. For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate. 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.”

2012—Pub. L. 112–95 inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence.

2005—Pub. L. 109–59 inserted at end “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.”

1982—Pub. L. 97–248 struck out “(as defined in section 4492(b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.

Statutory Notes and Related SubsidiariesEffective Date of 2014 Amendment

Pub. L. 113–295, div. A, title II, § 204(b), Dec. 19, 2014, 128 Stat. 4025, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1107 of the FAA Modernization and Reform Act of 2012 [Pub. L. 112–95].”

Effective Date of 2012 Amendment

Pub. L. 112–95, title XI, § 1107(b), Feb. 14, 2012, 126 Stat. 154, provided that: “The amendment made by this section [amending this section] shall apply to taxable transportation provided after March 31, 2012.”

Effective Date of 2005 Amendment

Pub. L. 109–59, title XI, § 11124(b), Aug. 10, 2005, 119 Stat. 1953, provided that: “The amendment made by this section [amending this section] shall apply with respect to transportation beginning after September 30, 2005, but shall not apply to any amount paid before such date for such transportation.”

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as a note under section 4261 of this title.

Effective Date

Section effective on July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as an Effective Date of 1970 Amendment note under section 4041 of this title.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1964–2023 · leading case: Northstar Trekking LLC v. United States, 637 F. Supp. 2d 676 (D. Alaska 2009).
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Northstar Trekking LLC v. United States, 637 F. Supp. 2d 676 (D. Alaska 2009). · cites it 3× “§ 4261 because flown on “established lines,” or exempt from the Air Transportation Ex *678 cise Tax as provided under 26 U.S.C. § 4281 4 because not flown on established lines.”
Papillon Airways, Inc. v. United States, 105 Fed. Cl. 154 (Fed. Cl. 2012). · cites it 2× “It claims exemption from the excise tax as an air taxi under 26 U.S.C. § 4281 . Pursuant to the statute, Papillon is ineligible for the exemption if the carrier operated on an “established line” during the disputed period.”
Schuman Aviation Co. v. United States, 816 F. Supp. 2d 941 (D. Haw. 2011). “Schuman Aviation cites no law suggesting that this court may order the IRS to exercise its discretion to apply an otherwise valid tax law on only a prospective basis when Schuman Aviation failed to obtain from the IRS any statement supporting Schuman Aviation’s reading of 26…”
United States v. Great Lakes Pipe Line Co., 328 F.2d 79 (8th Cir. 1964). “§ 3460 (a) of the Internal Revenue Code of 1939 and 26 U.S.C.A. § 4281 of the Internal Revenue Code of 1954, the provisions of which are substantially identical.”
Stanz v. Brown, No. 3:22-cv-01164 (S.D. Cal. June 8, 2023). · cites it 2× “2 Plaintiff states that JGH and JGFH, operating as air 2 charter brokers, are required pursuant to 26 U.S.C. § 4281 (a) to pay a FET of 7.5% of the 3 transportation price of air travel as well as a flat fee for each “domestic segment” of 4 travel.”
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