Amended 1982, 2005, 2012, 2014
- 2014 Pub. L. 113-295 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 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 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 Pub. L. 97–248 struck out “(as defined in section 4492(b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.
Cases: Papillon Airways v. United States, 105 Fed. Cl. 154 (Fed. Cl. 2012); Schuman Aviation v. United States, 816 F. Supp. 2d 941 (D. Haw. 2011); Northstar Trekking v. United States, 637 F. Supp. 2d 676 (D. Alaska 2009)
Final rules 1
(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.
Cited by 1
(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.