84 STAT. ]
PUBLIC LAW 91-258-MAY 21, 1970
245
" (B) the amount payable under section 6426 with respect to such aircraft for the year (determined without regard to section 6426(c)(2)). "SEC. 4494. CROSS REFERENCE. "For penalties and administrative provisions applicable to this subchapter, see subtitle F." (b) INSTALLMENT P A Y M E N To r T A X. ^
(1) Section 6156(a) (relating to installment payments of tax 75 Stat. 125. on use of highway motor vehicles) is amended by inserting "or 4491" after "4481". (2) Paragraph (2) of section 6156(e) is amended to read as follows: "(2) July, August, or September of 1972, in the case of the tax imposed by section 4481."
(c) EEFUND FOR CERTAIN FOREIGN A I R COMMERCE.—Subchapter B
of chapter 65 (relating to rules of special application) is amended by 82^st^t^'262.^^^' adding at the end thereof the following new section: 26 USC 64n"SEC. 6426. REFUND OF AIRCRAFT USE TAX WHERE PLANE TRANS- ^"^^^ PORTS FOR HIRE IN FOREIGN AIR COMMERCE. " (a) GENERAL RULE. — I n the case of any aircraft used in the business of transporting persons or property for compensation or hire by air, if any of such transportation during any period is transportation in foreign air commerce, the Secretary or his delegate shall pay (without interest) to the person who paid the tax under section 4491 for ^"'^' P- 243. such period the amount determined hj multiplying that portion of the amount so paid for such period which is determined under section 4491 (a)(2) with respect to such aircraft by a fraction— " (1) the numerator of which is the number of airport-to-airport miles such aircraft traveled in foreign air commerce during such period while engaged in such business, and "(2) the denominator of which is the total number of airportto-airport miles such aircraft traveled during such period. " (b) DEFINITIONS.—For purposes of this section— Definitions. "(1) FOREIGN AIR COMMERCE.—The term 'foreign air commerce' means any movement by air of the aircraft which does not begin and end in the United States; except that any segment of such movement in which the aircraft traveled between two ports or stations in the United States shall be treated as travel which is not foreign air commerce. "(2) AIRPORT-TO-AIRPORT MILES.—The term 'airport-to-airport miles' means the official mileage distance between airports as determined under regulations prescribed by the Secretary or his delegate. "(c) PAYMENTS TO PERSONS PAYING TENTATIVE TAX.—In the case of any person who paid a tentative tax determined under section 4493(b) with respect to any aircraft for any period, the amount payable under subsection (a) with respect to such aircraft for such period— "(1) shall be computed with reference to that portion of the tax imposed under section 4491 for such period which is determined under section 4491(a)(2), and "(2) as so computed, shall be reduced by an amount equal to— " (A) the amount by which that portion of the tax imposed under section 4491 for such period which is determined under section 4491(a)(2),exceeds " (B) the amount of the tentative tax determined under section 4493(b) paid for such period. " (d) T I M E FOR FILING CLAIM.—Not more than one claim may be filed under this section by any person with respect to any year. No
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