Remova lDescription
Section 4491, added [Pub. L. 91–258, title II, § 206(a)], May 21, 1970, [84 Stat. 243]; amended [Pub. L. 91–614, title III, § 305(a)], Dec. 31, 1970, [84 Stat. 1846]; [Pub. L. 96–298, § 1(c)(1)], July 1, 1980, [94 Stat. 829], provided for imposition of a tax on use of civil aircraft.
Section 4492, added [Pub. L. 91–258, title II, § 206(a)], May 21, 1970, [84 Stat. 243]; amended [Pub. L. 94–530, § 2(a)], Oct. 17, 1976, [90 Stat. 2488]; [Pub. L. 95–163, § 17(b)(1)], Nov. 9, 1977, [91 Stat. 1286]; [Pub. L. 95–504, § 2(b)], Oct. 24, 1978, [92 Stat. 1705], provided definitions to be used for purposes of this subchapter.
Section 4493, added [Pub. L. 91–258, title II, § 206(a)], May 21, 1970, [84 Stat. 244]; amended [Pub. L. 94–455, title XIX], §§ 1904(a)(13), 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1814], 1834, enumerated special rules for payment of tax by lessees and certain persons engaged in foreign air commerce.
Section 4494, added [Pub. L. 91–258, title II, § 206(a)], May 21, 1970, [84 Stat. 245], provided a cross reference to subtitle F of this title for penalties and administrative provisions applicable to this subchapter.
Effective Date
Effective Date of Repeal
Repeal applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see [section 280(d) of Pub. L. 97–248], set out as an Effective Date of 1982 Amendment note under [section 4261 of this title].
Miscellaneous
Tax on Use of Aircraft
[Pub. L. 96–298, § 1(c)(2)], (3), July 1, 1980, [94 Stat. 829], set out various changes in the amount and rate of tax under former [section 4491 of this title] for period beginning on July 1, 1980, and ending on Oct. 1, 1980, and provided that due date for filing any tax return of tax imposed by such section 4491, with respect to any use after June 30, 1980, would not be earlier than Oct. 31, 1980.
