Internal Revenue Code:Sec. 4271. Imposition of tax

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 33 - FACILITIES AND SERVICES
        Subchapter C - Transportation by Air
         PART II - PROPERTY
       

Statute

    Sec. 4271. Imposition 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, 2007, 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.
 

Sources

    (Added Pub. L. 91-258, title II, Sec. 204, May 21, 1970, 84 Stat.
    239; amended Pub. L. 94-455, title XIX, Sec. 1904(a)(8), Oct. 4,
    1976, 90 Stat. 1812; Pub. L. 96-298, Sec. 1(b), July 1, 1980, 94
    Stat. 829; Pub. L. 97-248, title II, Sec. 280(b), Sept. 3, 1982, 96
    Stat. 564; Pub. L. 100-223, title IV, Sec. 402(a)(2), Dec. 30,
    1987, 101 Stat. 1532; Pub. L. 101-508, title XI, Sec. 11213(a)(2),
    (d)(1), Nov. 5, 1990, 104 Stat. 1388-432, 1388-435; Pub. L.
    104-188, title I, Sec. 1609(b), Aug. 20, 1996, 110 Stat. 1841; Pub.
    L. 105-2, Sec. 2(b)(2), Feb. 28, 1997, 111 Stat. 5; Pub. L. 105-34,
    title X, Sec. 1031(b)(2), Aug. 5, 1997, 111 Stat. 929.)
 

References in Text

                             REFERENCES IN TEXT
      The date of the enactment of the Airport and Airway Trust Fund
    Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i),
    is the date of enactment of Pub. L. 105-2, which was approved Feb.
    28, 1997.
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 4271, act Aug. 16, 1954, ch. 736, 68A Stat. 507,
    508, related to tax for the transportation of property, prior to
    repeal by Pub. L. 85-475, Sec. 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
      1997 - Subsec. (d). Pub. L. 105-2 amended heading and text of
    subsec. (d) generally.  Prior to amendment, text read as follows:
    ''The tax imposed by subsection (a) shall apply with respect to
    transportation beginning after August 31, 1982, and before January
    1, 1996, and to transportation beginning on or after the date which
    is 7 calendar days after the date of the enactment of the Small
    Business Job Protection Act of 1996 and before January 1, 1997.''
      Subsec. (d)(1)(A)(ii). Pub. L. 105-34 substituted ''September 30,
    2007'' for ''September 30, 1997''.
      1996 - Subsec. (d). Pub. L. 104-188 substituted ''January 1,
    1996, and to transportation beginning on or after the date which is
    7 calendar days after the date of the enactment of the Small
    Business Job Protection Act of 1996 and before January 1, 1997''
    for ''January 1, 1996''.
      1990 - Subsec. (a). Pub. L. 101-508, Sec. 11213(a)(2),
    substituted ''6.25 percent'' for ''5 percent''.
      Subsec. (d). Pub. L. 101-508, Sec. 11213(d)(1), substituted
    ''January 1, 1996'' for ''January 1, 1991''.
      1987 - Subsec. (d). Pub. L. 100-223 substituted ''1991'' for
    ''1988''.
      1982 - Subsec. (d). Pub. L. 97-248 substituted provision that the
    tax imposed by subsec. (a) shall apply with respect to
    transportation beginning after Aug. 31, 1982, and before Jan. 1,
    1988, for provision that effective with respect to transportation
    beginning after Sept. 30, 1980, the tax imposed by subsec. (a)
    would not apply.
      1980 - Subsec. (d). Pub. L. 96-298 substituted ''September 30,
    1980'' for ''June 30, 1980''.
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''which begins
    after June 30, 1970'' after ''of property''.
                     EFFECTIVE DATE OF 1997 AMENDMENTS
      Amendment by Pub. L. 105-34 applicable to transportation
    beginning on or after Oct. 1, 1997, see section 1031(e)(2) of Pub.
    L. 105-34, set out as a note under section 4261 of this title.
      Amendment by Pub. L. 105-2 applicable to transportation beginning
    on or after the 7th day after Feb. 28, 1997, with special rule for
    applicability to amounts paid before such 7th day, see section
    2(e)(2) of Pub. L. 105-2, set out as a note under section 4261 of
    this title.
                      EFFECTIVE DATE OF 1996 AMENDMENT
      Amendment by Pub. L. 104-188 effective on 7th calendar day after
    Aug. 20, 1996, but not applicable to any amount paid before such
    date, see section 1609(i) of Pub. L. 104-188, set out as a note
    under section 4041 of this title.
                      EFFECTIVE DATE OF 1990 AMENDMENT
      Amendment by section 11213(a)(2) of Pub. L. 101-508 applicable to
    transportation beginning after Nov. 30, 1990, but inapplicable to
    amounts paid on or before such date, see section 11213(a)(3) of
    Pub. L. 101-508, set out as a note under section 4261 of this
    title.
                      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 OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1904(d) of Pub. L. 94-455, set out as a note under section 4041 of
    this title.
                               EFFECTIVE DATE
      Section applicable to transportation beginning after June 30,
    1970, see section 211(b) of Pub. L. 91-258, set out as an Effective
    Date of 1970 Amendment note under section 4041 of this title.
            DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES
      Due date for deposits of taxes imposed by this section which
    would be required to be made after July 31, 1998, and before Oct.
    1, 1998, to be Oct. 5, 1998, see section 1031(g) of Pub. L. 105-34,
    set out as a note under section 6302 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4041, 4261, 4281, 4282,
    6302, 6415, 9502 of this title.