§ 4271 Imposition of tax

OLRC 119-134 · eCFR 2026-10-19 · 2 regs · 38 amending Acts · cited by 1 sections

Enacted 1970 · Pub. L. 91-258 Amended · 38 Acts

19701976198019821987199019961997200720082009201020112012201520162017201820232024(a) In general(b) By whom paid(c) Determination of amounts paid in certain cases(d) Application of tax
Prior provisions 1
  • 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, § 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.
Connections Cited by 1 · Cites 1
§ 4271 Imposition of tax
§ 49.4271-1 Tax on transportation of property by air.§ 49.4271-2 Aircraft management services.

Cases: Consolidated Engineering v. United States, 201 F. Supp. 828 (D. Maryland 1962)

Forms: Form 1363

Final rules 1

    (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.

    Amended 1976, 1990
    • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11213(a)(2), substituted “6.25 percent” for “5 percent”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “which begins after June 30, 1970” after “of property”.
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      (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—

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        (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

        Amended 1980, 1982, 1987, 1990, 1996, 1997
        • 1997 Pub. L. 105-2 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.”
        • 1996 Pub. L. 104-188 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 Pub. L. 101-508 Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”.
        • 1987 Pub. L. 100-223 Pub. L. 100–223 substituted “1991” for “1988”.
        • 1982 Pub. L. 97-248 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 Pub. L. 96-298 Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.

        (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

        Amended 1997, 2007, 2008, 2009, 2010, 2011, 2012, 2015, 2016, 2017, 2018, 2023, 2024
        • 2024 Pub. L. 118-63 Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
        • 2024 Pub. L. 118-41 Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”.
        • 2023 Pub. L. 118-34 Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.
        • 2023 Pub. L. 118-15 Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
        • 2018 Pub. L. 115-254 Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.
        • 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.
        • 2017 Pub. L. 115-63 Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.
        • 2016 Pub. L. 114-190 Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.
        • 2016 Pub. L. 114-141 Pub. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”.
        • 2015 Pub. L. 114-55 Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.
        • 2012 Pub. L. 112-95 Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.
        • 2012 Pub. L. 112-91 Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
        • 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.
        • 2011 Pub. L. 112-27 Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
        • 2011 Pub. L. 112-21 Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
        • 2011 Pub. L. 112-16 Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
        • 2011 Pub. L. 112-7 Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
        • 2010 Pub. L. 111-329 Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
        • 2010 Pub. L. 111-249 Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
        • 2010 Pub. L. 111-216 Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
        • 2010 Pub. L. 111-197 Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
        • 2010 Pub. L. 111-161 Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
        • 2010 Pub. L. 111-153 Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
        • 2009 Pub. L. 111-116 Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
        • 2009 Pub. L. 111-69 Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
        • 2009 Pub. L. 111-12 Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
        • 2008 Pub. L. 110-330 Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
        • 2008 Pub. L. 110-253 Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
        • 2008 Pub. L. 110-190 Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
        • 2007 Pub. L. 110-161 Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
        • 1997 Pub. L. 105-34 Pub. L. 105–34 substituted “September 30, 2007” for “September 30, 1997”.

        (B) amounts paid during such period for transportation beginning after such period.

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          (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.