§ 4261.
(f)
Exemption for certain uses
No tax shall be imposed under subsection (a) or (b) on air transportation—
(1)
by helicopter for the purpose of transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
(2)
by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),
but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.
([Aug. 16, 1954, ch. 736], [68A Stat. 506]; [July 25, 1956, ch. 725], §§ 1, 4(b), [70 Stat. 644], 646; [Pub. L. 86–75, § 4], June 30, 1959, [73 Stat. 158]; [Pub. L. 86–564, title II, § 202(a)(3)], June 30, 1960, [74 Stat. 290]; [Pub. L. 87–72, § 3(a)(3)], June 30, 1961, [75 Stat. 193]; [Pub. L. 87–508, § 5(a)], (b), June 28, 1962, [76 Stat. 115]; [Pub. L. 88–52, § 3(a)(3)], June 29, 1963, [77 Stat. 72]; [Pub. L. 88–348, § 2(a)(3)], June 30, 1964, [78 Stat. 237]; [Pub. L. 89–44, title III, § 303(a)], June 21, 1965, [79 Stat. 148]; [Pub. L. 91–258, title II, § 203(a)], May 21, 1970, [84 Stat. 238]; [Pub. L. 94–455, title XIX, § 1904(a)(7)], Oct. 4, 1976, [90 Stat. 1812]; [Pub. L. 96–298, § 1(b)], July 1, 1980, [94 Stat. 829]; [Pub. L. 97–248, title II, § 280(a)], Sept. 3, 1982, [96 Stat. 564]; [Pub. L. 98–369, div. A, title X, § 1018(b)], July 18, 1984, [98 Stat. 1021]; [Pub. L. 99–514, title XVIII, § 1878(c)(2)], Oct. 22, 1986, [100 Stat. 2903]; [Pub. L. 100–223, title IV], §§ 402(a)(1), 404(a), (c), Dec. 30, 1987, [101 Stat. 1532], 1533; [Pub. L. 101–239, title VII, § 7503(a)], Dec. 19, 1989, [103 Stat. 2362];