Internal Revenue Code · 26 U.S.C.
§ 4281. Small aircraft on nonestablished lines
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4281
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- May 21, 1970 by Pub. L. 91–258
- Last amended
- December 19, 2014 by Pub. L. 113–295
- Amendments
- 4 dated changes in the source credit
- Length
- 4 subsections · 206 words · about 1 min to read
- Defines
- 2 terms
- Cross-references
- cites 2; cited by 2 Code sections and 3 other regulations
- Regulations
- 1 issued under this section
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 this section, 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.
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.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 4281
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 2 Code sections
Cited in 3 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 113–295
- Amended by Pub. L. 112–95
- Amended by Pub. L. 109–59
- Amended by Pub. L. 97–248
- Added by Pub. L. 91–258
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 33 FACILITIES AND SERVICES
- Subchapter C Transportation by Air
- Part III SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR
Nearby sections
- § 4281 Small aircraft on nonestablished lines
- § 4282 Transportation by air for other members of affiliated group
- § 4283 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior 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 Subsidiaries
Effective 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.