Page:United States Statutes at Large Volume 76.djvu/165

 76 STAT.]

PUBLIC LAW 87-508-JUNE 28, 1962

117

" (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 Ante, p. iis. 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 im-

posed 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. "SEC. 4264. SPECIAL RULES. " (a) PAYMENTS MADE OUTSIDE THE UNITED STATES FOR PREPAID

ORDERS.—If the payment upon which tax is imposed by section 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 U P O N 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

22 Stat. 940.

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