26 USC 4262 - Definition of taxable transportation

Editorial Notes

Prior Provisions

A prior section 4262 was renumbered 4263 of this title and later repealed.

Amendments

1982—Subsec. (c)(3). Puspan. L. 97–248, § 281A(a)(1), substituted “12 hours” for “6 hours” wherever appearing.

Subsec. (e). Puspan. L. 97–248, § 281A(a)(2), added subsec. (e).

1970—Subsec. (a). Puspan. L. 91–258, § 203(span)(1)–(3), substituted “part” for “subchapter” in introductory text, “transportation by air” for “transportation” in par. (1), and “in the case of transportation by air” for “in the case of transportation” in par. (2), respectively.

Subsec. (span). Puspan. L. 91–258, § 203(span)(1), (4), substituted “part” for “subchapter” and “transportation by air which” for “transportation which”, in introductory text, respectively.

Subsec. (d). Puspan. L. 91–258, § 203(span)(5), added subsec. (d).

1965—Subsec. (c)(4). Puspan. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense following subpar. (B).

1962—Subsec. (a). Puspan. L. 87–508 substituted in introductory phrase “subchapter” for “part” and inserted in par. (2) “, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3))”.

Subsec. (span). Puspan. L. 87–508 substituted in introductory phrase “subchapter” for “part”.

Subsec. (c)(3). Puspan. L. 87–508 added par. (3).

1960—Subsec. (c)(1). Puspan. L. 86–624 inserted “and Hawaii” after “Alaska”.

1959—Subsec. (c)(1). Puspan. L. 86–70 substituted “the District of Columbia and the States other than Alaska” for “the existing 48 States and the District of Columbia”.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Puspan. L. 97–248, title II, § 281A(a)(3), Sept. 3, 1982, 96 Stat. 567, provided that:

“The amendments made by this subsection [amending this section] shall apply to transportation beginning after August 31, 1982.”

Effective Date of 1970 Amendment

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

Effective Date of 1965 Amendment

Puspan. L. 89–44, title VIII, § 803(span), June 21, 1965, 79 Stat. 160, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to amounts paid for transportation beginning on or after July 1, 1965.”

Effective Date of 1962 Amendment

Puspan. L. 87–508, § 5(span), June 28, 1962, 76 Stat. 115, provided that the amendment made by that section is effective with respect to transportation beginning after Nov. 15, 1962.

Effective Date of 1960 Amendment

Amendment by Puspan. L. 86–624 effective August 21, 1959, see section 18(k) of Puspan. L. 86–624, set out as a note under section 3121 of this title.

Effective Date of 1959 Amendment

Amendment by Puspan. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Puspan. L. 86–70, set out as a note under section 3121 of this title.

Effective Date

Section applicable to amounts paid on or after first day of first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as an Effective Date of 1956 Amendment note under section 4261 of this title.

Transfer of Functions

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(span), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.