{"identifier":"/us/usc/t26/s4281","title":26,"num":"\u00a7\u202f4281.","heading":"Small aircraft on nonestablished lines","text":"\u00a7\u202f4281.\nSmall aircraft on nonestablished lines\n(a)\nIn general\nThe taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft.\n(b)\nMaximum certificated takeoff weight\nFor purposes of this section, the term \u201cmaximum certificated takeoff weight\u201d means the maximum such weight contained in the type certificate or airworthiness certificate.\n(c)\nSightseeing\nFor purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.\n(d)\nJet aircraft\nFor purposes of this section, the term \u201cjet aircraft\u201d shall not include any aircraft which is a rotorcraft or propeller aircraft.","url":"https://projectusc.org/usc/t26/s4281.html","content":[{"t":"sec","id":"/us/usc/t26/s4281","children":[{"t":"num","text":"\u00a7\u202f4281."},{"t":"heading","text":"Small aircraft on nonestablished lines"},{"t":"subsec","id":"/us/usc/t26/s4281/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4281/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Maximum certificated takeoff weight"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cmaximum certificated takeoff weight\u201d means the maximum such weight contained in the type certificate or airworthiness certificate.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4281/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Sightseeing"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4281/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Jet aircraft"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cjet aircraft\u201d shall not include any aircraft which is a rotorcraft or propeller aircraft.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}