26 U.S.C. § 4262
For purposes of this part, except as provided in subsection (b), the term "taxable transportation" means-
For purposes of this part, the term "taxable transportation" does not include that portion of any transportation by air which meets all 4 of the following requirements:
For purposes of this section-
The term "continental United States" means the District of Columbia and the States other than Alaska and Hawaii.
The term "225-mile zone" means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States.
The term "uninterrupted international air transportation" means any transportation by air which is not transportation described in subsection (a)(1) and in which-
For purposes of this paragraph, in the case of personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 12 hours if a ticket for the subsequent portion of such transportation is purchased within 12 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion.
For purposes of this part, the term "transportation" includes layover or waiting time and movement of the aircraft in deadhead service.
If the Secretary of the Treasury determines that Canada or Mexico has entered into a qualified agreement-
If a determination was made under paragraph (1) with respect to any country and the Secretary of the Treasury subsequently determines that the agreement is no longer in effect or that the agreement is no longer a qualified agreement-
For purposes of this subsection, the term "qualified agreement" means an agreement between the United States and Canada or Mexico (as the case may be)-
No notice may be published under paragraph (1)(A) with respect to any qualified agreement before the date 90 days after the date on which a copy of such agreement was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.
26 U.S.C. § 4262
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 4262 was renumbered 4263 of this title and later repealed.
AMENDMENTS1982-Subsec. (c)(3). Pub. L. 97-248, §281A(a)(1), substituted "12 hours" for "6 hours" wherever appearing. Subsec. (e). Pub. L. 97-248, §281A(a)(2), added subsec. (e).1970-Subsec. (a). Pub. L. 91-258, §203(b)(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. (b). Pub. L. 91-258, §203(b)(1), (4), substituted "part" for "subchapter" and "transportation by air which" for "transportation which", in introductory text, respectively. Subsec. (d). Pub. L. 91-258, §203(b)(5), added subsec. (d).1965-Subsec. (c)(4). Pub. 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). Pub. 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. (b). Pub. L. 87-508 substituted in introductory phrase "subchapter" for "part".Subsec. (c)(3). Pub. L. 87-508 added par. (3).1960-Subsec. (c)(1). Pub. L. 86-624 inserted "and Hawaii" after "Alaska". 1959-Subsec. (c)(1). Pub. 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 AMENDMENTPub. 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 Pub. L. 91-258 applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91-258, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1965 AMENDMENTPub. L. 89-44, title VIII, §803(b), 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 Pub. L. 87-508, §5(b), 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 AMENDMENTAmendment by Pub. L. 86-624 effective August 21, 1959, see section 18(k) of Pub. L. 86-624, set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1959 AMENDMENTAmendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86-70, set out as a note under section 3121 of this title.
EFFECTIVE DATESection 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 FUNCTIONSFor 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(b), 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.
- Secretary of the Treasury
- The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.