§ 6421(f)(2)

section does not apply

UNDECIDED

0 of 2 settled

  1. 1

    § 6421(f)(2)

    ANY OF

    This section shall not apply in respect of gasoline which is used as a fuel in an aircraft—

    “in respect of gasoline which is used as a fuel in an aircraft” Opening words
    “in aviation which is not commercial aviation (as defined in section 4083(b)), or” § 6421(f)(2)(A) unless Step 2 Commercial aviation UNDECIDED
    “in commercial aviation (as so defined) with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate and, in the case of fuel purchased after September 30, 1995, at so much of the rate specified in section 4081(a)(2)(A) as does not exceed 4.3 cents per gallon.” § 6421(f)(2)(B)
  2. 2

    § 4083(b)

    Commercial aviation

    ALL OF
    NOT“unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261.” Opening words
    NOT“Such term shall not include the use of any aircraft before October 1, 2028, if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.” Opening words
    “any use of an aircraft in a business of transporting persons or property for compensation or hire by air,”

    Cases: Bombardier Aerospace v. United States, 831 F.3d 268 (5th Cir. 2016)