Page:United States Statutes at Large Volume 84 Part 1.djvu/298

 240

PUBLIC LAW 91-258-MAY 21, 1970

[84 STAT.

"(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 or AMOUNTS PAID I N CERTAIN CASES.—For

Termination date.

76 Stat. J16; Ante, p. 238

26'u^sc'4262.

l)urposes 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) TERMINATION.—Effective with respect to transportation beginning after June 30, 1980, the tax imposed by subsection (a) shall not apply. "SEC. 4272. DEFINITION OF TAXABLE TRANSPORTATION, ETC. " (a) IN GENERAL.—For purposes of this part, except as provided in subsection (b), the term 'taxable transportation' means transportation by air which begins and ends in the United States. "(b) EXCEPTIONS.—For purposes of this part, the term 'taxable transportation' does not include— "(1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or " (2) under regulations prescribed by the Secretary or his delegate, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported. "(c) EXCESS BAGGAGE OF PASSENGERS.—For purposes of this part, the term 'property' does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line. " (d) TRANSPORTATION.—For purposes of this part, the term 'transportation' includes layover or waiting time and movement of the aircraft in deadhead service." SEC. 205. MISCELLANEOUS AMENDMENTS RELATING TO TAXES ON TRANSPORTATION BY AIR. (a) EXEMPTIONS AND SPECIAL RULES.—

^"'^' ^60^^'

^^\ Subchapter C of chapter 33 (relating to transportation by air) is amended by adding at the end thereof the following new part:

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