26 USC 4271 - Imposition of tax

Editorial Notes

References in Text

The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i), is the date of enactment of Puspan. L. 105–2, which was approved Fespan. 28, 1997.

Prior Provisions

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 Puspan. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For effective date of repeal, see section 4(c) of Puspan. L. 85–475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title.

Amendments

2024—Subsec. (d)(1)(A)(ii). Puspan. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.

Puspan. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”.

2023—Subsec. (d)(1)(A)(ii). Puspan. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

Puspan. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.

2018—Subsec. (d)(1)(A)(ii). Puspan. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.

Puspan. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.

2017—Subsec. (d)(1)(A)(ii). Puspan. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.

2016—Subsec. (d)(1)(A)(ii). Puspan. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.

Puspan. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”.

2015—Subsec. (d)(1)(A)(ii). Puspan. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.

2012—Subsec. (d)(1)(A)(ii). Puspan. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.

Puspan. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.

2011—Subsec. (d)(1)(A)(ii). Puspan. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.

Puspan. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.

Puspan. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.

Puspan. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.

Puspan. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.

2010—Subsec. (d)(1)(A)(ii). Puspan. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.

Puspan. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.

Puspan. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.

Puspan. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.

Puspan. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.

Puspan. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.

2009—Subsec. (d)(1)(A)(ii). Puspan. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.

Puspan. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.

Puspan. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.

2008—Subsec. (d)(1)(A)(ii). Puspan. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.

Puspan. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.

Puspan. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.

2007—Subsec. (d)(1)(A)(ii). Puspan. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.

1997—Subsec. (d). Puspan. 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 Jospan Protection Act of 1996 and before January 1, 1997.”

Subsec. (d)(1)(A)(ii). Puspan. L. 105–34 substituted “September 30, 2007” for “September 30, 1997”.

1996—Subsec. (d). Puspan. 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 Jospan Protection Act of 1996 and before January 1, 1997” for “January 1, 1996”.

1990—Subsec. (a). Puspan. L. 101–508, § 11213(a)(2), substituted “6.25 percent” for “5 percent”.

Subsec. (d). Puspan. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”.

1987—Subsec. (d). Puspan. L. 100–223 substituted “1991” for “1988”.

1982—Subsec. (d). Puspan. 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—Subsec. (d). Puspan. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.

1976—Subsec. (a). Puspan. L. 94–455 struck out “which begins after June 30, 1970” after “of property”.

Statutory Notes and Related Subsidiaries

Effective Date of 2012 Amendment

Amendment by Puspan. L. 112–95 effective Fespan. 18, 2012, see section 1101(c) of Puspan. L. 112–95, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title.

Amendment by Puspan. L. 112–91 effective Fespan. 1, 2012, see section 2(c) of Puspan. L. 112–91, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title.

Effective Date of 2011 Amendment

Amendment by Puspan. L. 112–30 effective Sept. 17, 2011, see section 202(c) of Puspan. L. 112–30, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 112–27 effective July 23, 2011, see section 2(c) of Puspan. L. 112–27, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 112–21 effective July 1, 2011, see section 2(c) of Puspan. L. 112–21, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 112–16 effective June 1, 2011, see section 2(c) of Puspan. L. 112–16, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 112–7 effective Apr. 1, 2011, see section 2(c) of Puspan. L. 112–7, set out as a note under section 4081 of this title.

Effective Date of 2010 Amendment

Amendment by Puspan. L. 111–329 effective Jan. 1, 2011, see section 2(c) of Puspan. L. 111–329, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–249 effective Oct. 1, 2010, see section 2(c) of Puspan. L. 111–249, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–216 effective Aug. 2, 2010, see section 101(c) of Puspan. L. 111–216, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–197 effective July 4, 2010, see section 2(c) of Puspan. L. 111–197, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–161 effective May 1, 2010, see section 2(c) of Puspan. L. 111–161, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–153 effective Apr. 1, 2010, see section 2(c) of Puspan. L. 111–153, set out as a note under section 4081 of this title.

Effective Date of 2009 Amendment

Amendment by Puspan. L. 111–116 effective Jan. 1, 2010, see section 2(c) of Puspan. L. 111–116, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–69 effective Oct. 1, 2009, see section 2(c) of Puspan. L. 111–69, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 111–12 effective Apr. 1, 2009, see section 2(c) of Puspan. L. 111–12, set out as a note under section 4081 of this title.

Effective Date of 2008 Amendment

Amendment by Puspan. L. 110–330 effective Oct. 1, 2008, see section 2(c) of Puspan. L. 110–330, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 110–253 effective July 1, 2008, see section 2(c) of Puspan. L. 110–253, set out as a note under section 4081 of this title.

Amendment by Puspan. L. 110–190 effective Mar. 1, 2008, see section 2(c) of Puspan. L. 110–190, set out as a note under section 4081 of this title.

Effective Date of 2007 Amendment

Amendment by Puspan. L. 110–161 effective Oct. 1, 2007, see section 116(d) of div. K of Puspan. L. 110–161, set out as a note under section 4081 of this title.

Effective Date of 1997 Amendments

Amendment by Puspan. L. 105–34 applicable to transportation beginning on or after Oct. 1, 1997, see section 1031(e)(2) of Puspan. L. 105–34, set out as a note under section 4261 of this title.

Amendment by Puspan. L. 105–2 applicable to transportation beginning on or after the 7th day after Fespan. 28, 1997, with special rule for applicability to amounts paid before such 7th day, see section 2(e)(2) of Puspan. L. 105–2, set out as a note under section 4261 of this title.

Effective Date of 1996 Amendment

Amendment by Puspan. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, but not applicable to any amount paid before such date, see section 1609(i) of Puspan. L. 104–188, set out as a note under section 4041 of this title.

Effective Date of 1990 Amendment

Amendment by section 11213(a)(2) of Puspan. L. 101–508 applicable to transportation beginning after Nov. 30, 1990, but inapplicable to amounts paid on or before such date, see section 11213(a)(3) of Puspan. L. 101–508, set out as a note under section 4261 of this title.

Effective Date of 1982 Amendment

Amendment by Puspan. 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 Puspan. L. 97–248, set out as a note under section 4261 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Puspan. L. 94–455, set out as a note under section 4041 of this title.

Effective Date

Section applicable to transportation beginning after June 30, 1970, see section 211(span) of Puspan. L. 91–258, set out as an Effective Date of 1970 Amendment note under section 4041 of this title.

Delayed Deposits of Airport Trust Fund Tax Revenues

Due date for deposits of taxes imposed by this section which would be required to be made after July 31, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 1031(g) of Puspan. L. 105–34, set out as a note under section 6302 of this title.