SEC. 4262 (revised 1962)-Continued specified in paragraph (3) (B), passes through or over a point which is not within 225 miles of the United States. "(c) DEFINITIONS.-For purposes of this section "(1) CONTINENTAL UNITED UTATES.-The term 'continental United States' means the District of Columbia and the States other than Alaska and Hawaii. "(2) 225-MILE ZONE.-The term '225-mile zone' means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States. "(3) UNINTERRUPTED INTERNATIONAL AIR TRANSPORTATION.— The term 'uninterrupted international air transportation' means any transportation by air which is not transportation described in subsection (a) (1) and in which "(A) the scheduled interval between (i) the beginning or end of the portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States and (ii) the end or beginning of the other portion of such transportation is not more than 6 hours, and "(B) the scheduled interval between the beginning or end and the end or beginning of any two segments of the portion of such transportation referred to in subparagraph (A) (i) is not more than 6 hours. "SEC. 4263. EXEMPTIONS. "(a) COMMUTATION TRAVEL, ETC.-The tax imposed by section 4261 shall not apply to amounts paid for transportation which do not exceed 60 cents, to amounts paid for commutation or season tickets for single trips of less than 30 miles, or to amounts paid for commutation tickets for one month or less. "(b) CERTAIN ORGANIZATIONS.-The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished to an international organization, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864. "(c) MEMBERS OF THE ARMED FORCES.-The tax imposed by section 4261 shall not apply to the payment for transportation or facilities furnished under special tariffs providing for fares of not more than 2.5 cents per mile applicable to round-trip tickets sold to personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform of the United States at their own expense when on official leave, furlough, or pass, including authorized cadets and midshipmen, issued on presentation of properly executed certificate. (d) SMALL AIRCRAFT ON NONESTABLISHED LINES.-The tax imposed by section 4261 shall not apply to transportation by aircraft having "(1) a gross takeoff weight (as determined under regulations prescribed by the Secretary or his delegate) of less than 12,500 pounds, and "(2) a passenger seating capacity of less than ten adult passengers, including the pilot. except when such aircraft is operated on an established line. "(a) PAYMENTS MADE OUTSIDE THE UNITED STATES FOR PREPAID ORDERS.-If the payment upon which tax is imposed by section SEC. 4264 (revised 1962)-Continued 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax. "(b) TAX DEDUCTED UPON REFUNDS.-Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from 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 within 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 apply 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 ronnd 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 transportation 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." CH. 33 C (revised 1962)-Continued ANCILLARY PROVISIONS: Section 5(e) of P.L. 87-508 provided as follows (76 Stat. 119): "(e) SPECIAL CREDIT OR REFUND OF TRANSPORTATION TAX.-Notwithstanding any other provision of law, in any case in which tax has been collected "(1) before November 16, 1962, for or in connection with the transportation of persons which begins on or after November 16, 1962, or "(2) after November 15, 1962, and before July 1, 1963, for or in connection with the transportation of persons by air which begins on or after July 1, 1963, the person who collected the tax shall pay the same over to the United States; but credit or refund (without interest) of the tax collected in excess of that applicable (by reason of the amendments made by this section) shall be allowed to the person who collected the tax as if such credit or refund were a credit or refund under the applicable provision of the Internal Revenue Code of 1954, but only to the extent that, before the time such transportation has begun, he has repaid the amount of such excess to the person from whom he collected the tax, or has obtained the consent of such person to the allowance of the credit or refund. For the purpose of this subsection, transportation shall not be considered to have begun on or after November 16, 1962, or on or after July 1, 1963, as the case may be, if any part of the transportation paid for (or for which payment has been obligated) commenced before such date." See also "ANCILLARY PROVISIONS" under section 6415, p. 1059 below. June 29, 1963, H.R. 6755, P.L. 88-52, § 3(b)(3), 77 Stat. 73: Amended section 5(e) of the Tax Rate Extension Act of 1962 (P.L. 87-508) by striking out each place it appeared "July 1, 1963" and inserting in lieu thereof "July 1, 1964". Applicability: Indicated by the terms of the amendment. June 30, 1964, H.R. 11376, P.L. 88-348, § 2(b) (3), 78 Stat. 237: Amended section 5(e) of the Tax Rate Extension Act of 1962 (as amended by P.L. 88-52, § 3(b) (3)) by striking out each place it appeared "July 1, 1964" and inserting in lieu thereof "July 1, 1965". Applicability: Indicated by the terms of the amendment. June 21, 1965, H.R. 8371, P.L. 89-44, § 303(b), 79 Stat. 148: Amended section 5 of P.L. 87-508 (Tax Rate Extension Act of 1962) by striking out subsection (e). Applicability: Same as for amendment made to Sec. 4261 by P.L. 89-44, § 303 (a) below. SEC. 4261. IMPOSITION OF TAX (Revised 1962-76 Stat. 115-116): June 29, 1963, H.R. 6755, P.L. 88-52, § 3(a) (3), 77 Stat. 72: Amended Sec. 4261 (a) (as revised by P.L. 87-508, §5(b)) by striking out "each place it appears" (date changed) SEC. 4261 (revised 1962)-Continued (a)-Continued June 30, 1964, H.R. 11376, P.L. 88-348, § 2(a) (3), 78 Stat. 237: Amended Sec. 4261 (a) (as amended by P.L. 88-52, § 3(a) (3)) by striking out "each place it appears" "July 1, 1964" and inserting in lieu thereof "July 1, 1965". Applicability: Indicated by the terms of the amendment. June 21, 1965, H.R. 8371, P.L. 89-44, § 303(a), 79 Stat. 148: Amended Sec. 4261 (a) (as amended by P.L. 88-348, § 2(a) (3)) by striking out "November 15, 1962, and before July 1, 1965" and inserting in lieu thereof "November 15, 1962". Applicability: With respect to amounts paid for transportation, and amounts paid for accommodations in connection with transportation, beginning on or after July 1, 1965. (Id., § 701 (b) (3), 79 Stat. 157.) June 29, 1963, H.R. 6755, P.L. 88-52, § 3(a)(3), 77 Stat. 72: Amended Sec. 4261(b) (as enacted by P.L. 87-508, § 5(b)) by striking out "each place it appears" "July 1, 1963" and inserting in lieu thereof "July 1, 1964". Applicability: Indicated by the terms of the amendment. June 30, 1964, H.R. 11376, P.L. 88-348, § 2(a)(3), 78 Stat. 237: Amended Sec. 4261 (b) (as amended by P.L. 88-52, § 3(a)(3)) by striking out "each place it appears" "July 1, 1964" and inserting in lieu thereof "July 1, 1965". Applicability: Indicated by the terms of the amendment. June 21, 1965, H.R. 8371, P.L. 89-44, § 303(a), 79 Stat. 148: Amended Sec. 4261 (b) (as amended by P.L. 88-348, § 2(a) (3)) by striking out "November 15, 1962, and before July 1, 1965" and inserting in lieu thereof "November 15, 1962". Applicability: With respect to amounts paid for transportation, and amounts paid for accommodations in connection with transportation, beginning on or after July 1, 1965. (Id., § 701(b) (3), 79 Stat. 157.) June 29, 1963, H.R. 6755, P.L. 88-52, § 3(a) (3), 77 Stat. 72: Amended Sec. 4261 (c) (as enacted by P.L. 87-508, § 5(b)) by striking out "each place it appears" "July 1, 1963" SEC. 4261 (revised 1962)-Continued (c) (amended 1963)-Continued and inserting in lieu thereof "July 1, 1964". Applicability: Indicated by the terms of the amendment. June 30, 1964, H.R. 11376, P.L. 88-348, § 2(a) (3), 78 Stat. 237: Amended Sec. 4261 (c) (as amended by P.L. 88-52, § 3(a)(3)) by striking out "each place it appears" "July 1, 1964" and inserting in lieu thereof "July 1, 1965". Applicability: Indicated by the terms of the amendment. SEC. 4262. DEFINITION OF TAXABLE TRANSPORTATION (Revised 1962-79 Stat. 116-117): (c)(3) _ (sentence added) June 21, 1965, H.R. 8371, P.L. 89-44, § 803 (a), 79 Stat. 160: Amended Sec. 4262 (c) (3) (as enacted by P.L. 87-508, § 5(b), p. 776 above) by adding after subparagraph (B) the following new sentence: "For the purposes of this paragraph, in the case of personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 6 hours if a ticket for the subsequent portion of such transportation is purchased within 6 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion." Applicability: With respect to amounts paid for transportation beginning on or after July 1, 1965. (Id., § 803 (f), 79 Stat. 160.) CH. 33, SUBCHAPTER D─SAFE DEPOSIT BOXES (68A Stat. 510): June 21, 1965, H.R. 8371, P.L. 89-44, § 304, 79 Stat. 148: In full (repealed) Repealed Subchapter D of Chapter 33,530 relating to excise taxes on safe deposit boxes. Applicability: With respect to use periods beginning on or after July 1, 1965. (Id., § 701(b)(4), 79 Stat. 157.) 530 Subchapter D of Chapter 33, which had not been amended prior to its repeal by P.L. 89–44, § 304, read as follows (68A Stat. 510): "Subchapter D-Safe Deposit Boxes "Sec. 4286. Imposition of tax. "Sec. 4287. Definition of safe deposit box. "SEC. 4286. IMPOSITION OF TAX. "There is hereby imposed a tax equivalent to 10 percent of the amount collected for the use of any safe deposit box. Such tax shall be paid by the person paying for the use of the safe deposit box. "SEC. 4287. DEFINITIONS OF SAFE DEPOSIT BOX. "For the purposes of section 4286, any vault, safe, box, or other receptacle, of not more than 40 cubic feet capacity, used for the safekeeping or storage of jewelry, plate, money, specie, bullion, stocks, bonds, securities, valuable papers of any kind, or other valuable personal property, shall be regarded as a safe deposit box." |