26 USC 4271 - Imposition of tax

U.S Code last checked for updates: Sep 21, 2026

§ 4271.

Imposition of tax

(a)

In general

(b)

By whom paid

(1)

In general

(2)

Payments made outside the United States

If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—

(A)

shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and

(B)

shall be collected by the person furnishing the last segment of such taxable transportation.

(c)

Determination of amounts paid in certain cases

(d)

Application of tax

(1)

In general

The tax imposed by subsection (a) shall apply to—

(A)

transportation beginning during the period—

(i)

beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and

(ii)

ending on September 30, 2028, and

(B)

amounts paid during such period for transportation beginning after such period.

(2)

Refunds

(Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 239; amended Pub. L. 94–455, title XIX, § 1904(a)(8), Oct. 4, 1976, 90 Stat. 1812; Pub. L. 96–298, § 1(b), July 1, 1980, 94 Stat. 829;

cite as: 26 USC 4271