84 STAT. ]
241
PUBLIC LAW 91-258-MAY 21, 1970
T A R T III—SPECIAL PROVISIONS APPLICABLE TO T A X E S ON TRANSPORTATION BY AIR "Sec. 4281. Small aircraft on nonestablished lines. "Sec. 4282. Transportation by air for other members of affiliated group. "SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES.
"The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight (as defined in section 4492(b)) of 6,000 jpounds or less, except when such aircraft is operated on an established line. "SEC. 4282. TRANSPORTATION BY AIR FOR OTHER MEMBERS OF AFFILIATED GROUP. " (a) GENERAL RULE.—Under regulations prescribed by the Secretary or his delegate, 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. " (b) AFFILIATED GROUP.—For purposes of subsection (a), the term 'affiliated group' has the meaning assigned to such term by section 1504(a), except that all corporations shall be treated as includible corporations (without any exclusion under section 1504(b))." (2) Section 4292 (relating to State and local governmental exemption) is amended by striking out "or 4261". (3) Section 4293 (relating to exemption for United States and possessions) is amended by striking out "subchapters B and C" and inserting in lieu thereof "subchapter B ". (4) Section 4294(a) (relating to exemption for nonprofit educational organizations) is amended by striking out "or 4261".
Ante, pp. 238, 239. Post, p. 243.
"Affiliated group." 68A Stat. 369; 80 Stat. 116. 26 USC 1504, 72 Stat. 260. 68A Stat. 5 1 1.
72 Stat. 1292.
(b) CREDITS AND REFUNDS.—
(1) (IA) Section 6421(a) (relating to nonhighway use of gasoline) is amended by adding the following sentence at the end thereof: "Except as provided in paragraph (3) of subsection (e) of this section, m the case of gasoline used after June 30, 1970, as a fuel in an aircraft, the Secretary or his delegate shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081." (B) Section 6421(e) (relating to exempt sales; other payments or refunds available) is amended by adding at the end thereof the following new paragraph: " (3) GASOLINE USED I N NONCOMMERCIAL AVIATION.—This section shall not apply in respect of gasoline which is used after June 30, 1970, as a fuel in an aircraft in noncommercial aviation (as defined in section 4041(c)(4)). " (2) Section 6415 (relating to credits or refunds to persons who collected certain taxes) is amended by striking out "section 4251 or 4261" each place it appears and inserting in lieu thereof "section 4251,4261, or 4271".
70 Stat. 394; 73 Stat. 615. Infra,
70 Stat. 389; 75 Stat. 123. 70 Stat. 394.
Ante, p. 237. 68A Stat. 798.
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