§4271. Imposition of tax — Inbound Citations

Citations to 26 U.S.C. § 4271 as a whole

• 26 U.S.C. § 4083(b)

  Go to provision →
  (b) For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, 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. 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.
• 26 U.S.C. § 4261(e)(5)(A)

  Go to provision →
  (A) No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—

  (i) maintenance and support of the aircraft owner’s aircraft, or

  (ii) flights on the aircraft owner’s aircraft.
• 26 U.S.C. § 4261(g)

  Go to provision →
  (g) No tax shall be imposed under this section or section 4271 on any air transportation for the purpose of providing emergency medical services—

  (1) by helicopter, or

  (2) by a fixed-wing aircraft equipped for and exclusively dedicated on that flight to acute care emergency medical services.
• 26 U.S.C. § 4261(h)

  Go to provision →
  (h) No tax shall be imposed by this section or section 4271 on any air transportation exclusively for the purpose of skydiving.
• 26 U.S.C. § 4261(i)

  Go to provision →
  (i) No tax shall be imposed by this section or section 4271 on any air transportation by a seaplane with respect to any segment consisting of a takeoff from, and a landing on, water, but only if the places at which such takeoff and landing occur have not received and are not receiving financial assistance from the Airport and Airways Trust Fund.
• 26 U.S.C. § 4261(j)

  Go to provision →
  (j) No tax shall be imposed by this section or section 4271 on any air transportation if tax is imposed under section 4043 with respect to the fuel used in such transportation. This subsection shall not apply after September 30, 2028.
• 26 U.S.C. § 4281(a)

  Go to provision →
  (a) 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.
• 26 U.S.C. § 4282(a)

  Go to provision →
  (a) Under regulations prescribed by the Secretary, if—

  (1) one member of an affiliated group is the owner or lessee of an aircraft, and

  (2) such aircraft is not available for hire by persons who are not members of such group,

  no tax shall be imposed under section 4261 or 4271 upon any payment received by one member of the affiliated group from another member of such group for services furnished to such other member in connection with the use of such aircraft.
• 26 U.S.C. § 6302(e)(2)(A)

  Go to provision →
  (A) In the case of a person required to make deposits of the tax imposed by section 4251, 4261, or 4271 with respect to amounts considered collected by such person during any semimonthly period, the amount of such tax included in bills rendered or tickets sold during the period beginning on September 1 and ending on September 11 shall be deposited not later than September 29.
• 26 U.S.C. § 6415(a)

  Go to provision →
  (a) Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund.
• 26 U.S.C. § 6415(b)

  Go to provision →
  (b) Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return.
• 26 U.S.C. § 6415(c)

  Go to provision →
  (c) In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto.
• 26 U.S.C. § 6415(d)

  Go to provision →
  (d) Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment.
• 26 U.S.C. § 9502(b)(1)(C)

  Go to provision →
  (C) sections 4261 and 4271 (relating to transportation by air), and