# 26 U.S.C. § 4281: Small aircraft on nonestablished lines

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4281>. Cite pinpoints as 26 U.S.C. § 4281(a)(1).

## § 4281(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.

## § 4281(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.

## § 4281(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.

## § 4281(d) Jet aircraft

For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.

## Regulations

- [Treas. Reg. § 49.4281-1](/26/reg/49.4281-1.md): Small aircraft on nonestablished lines. (interprets § 4281)

## Final rules

- [86 FR 4990](https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management) (2021): Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services

## Leading cases

- [Papillon Airways v. United States, 105 Fed. Cl. 154 (Fed. Cl. 2012)](https://www.courtlistener.com/opinion/7300400/papillon-airways-inc-v-united-states/)
- [Schuman Aviation v. United States, 816 F. Supp. 2d 941 (D. Haw. 2011)](https://www.courtlistener.com/opinion/2115476/schuman-aviation-company-ltd-v-united-states/)
- [Northstar Trekking v. United States, 637 F. Supp. 2d 676 (D. Alaska 2009)](https://www.courtlistener.com/opinion/2383536/northstar-trekking-llc-v-united-states/)

## Connections

Cites: none

Cited by: § 4083 Definitions; special rule; administrative authority

## 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

- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 241
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 564
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1952
- 2012-02-14: [Pub. L. 112-95](/26/act/112-95.md), 126 Stat. 154
- 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4025