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PUBLIC LAW 87-508-JUNE 28, 1962
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[76 STAT.
the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary or his delegate the amount of any such tax remaining uncollected. "(c) PAYMENT. OF TAX.—Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary or his delegate, to the extent that such tax is not collected under any other provision of this subchapter— " (1) such tax shall be paid by the person paying for the transportation or by the person using the transportation; "(2) such tax shall be paid wifhin such time as the Secretary or his delegate shall prescribe by regulations after whichever of the following first occurs: " (A) the rights to the transportation expire; or " (B) the time when the transportation becomes subject to tax; and " (3) payment of such tax shall be made to the Secretary or his delegate, to the person to whom the payment for transportation was made, or, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation. " (d) APPLICATION OF TAX.—The tax imposed by section 4261 shall 3,pply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary or his delegate, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261. "(e) ROUND TRIPS.—In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter. "(f) TRANSPORTATION OUTSIDE THE NORTHERN PORTION OF THE WESTERN HEMISPHERE.—In applying this subchapter to transporta-
tion any part of which is outside the northern portion of the Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term 'northern portion of the Western Hemisphere' means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America." (c)
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CONFORMING AMENDMENTS.—
(1) The table of subchapters for chapter 33 of such Code is amended by striking out "SuBCHAPTEB C. Transportation of persons."
and inserting in lieu thereof ' "SuBCHAPTEE C. Transportation of persons by air." 70 Stat. 394. 26 USC 6421.
(2) Section 6421 of such Code (relating to gasoline used for certain nonhighway purposes or by local transit systems) is amended as follows: (A) Subsection (b) (relating to use by local transit systems) is amended—
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