U.S. Code > Title 26 Internal Revenue Code > Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C) > CHAPTER 33—FACILITIES AND SERVICES (§§ 4231_to_4234—4294,_4295) > Subchapter C—Transportation by Air (§§ 4261—4283) > PART II—PROPERTY (§§ 4271—4272) > § 4271. Imposition of tax

§ 4271. Imposition of tax

(a) In general
There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
(b) By whom paid
(1) In general
Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
(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
For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of
(1) the portion of the receipts so received, and
(2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.
(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 March 31, 2011, and
(B) amounts paid during such period for transportation beginning after such period.
(2) Refunds
If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.