Page:United States Statutes at Large Volume 84 Part 1.djvu/301

 84 STAT. ]

PUBLIC LAW 91-258-MAY 21, 1970

243

"Subchapter E—Tax on Use of Civil Aircraft "Sec. 4491.Imposition of tax. "Sec. 4492. Definitions. "Sec. 4493. Special rules. "Sec. 4494. Cross reference. "SEC. 4491. IMPOSITION OF TAX. " (a) IMPOSITION OF TAX.—A tax is hereby imposed on the use of

any taxable civil aircraft during any year at the rate of— "(1J $25, plus "(2)(A) m the case of an aircraft (other than a turbine engine powered aircraft) having a maximum certificated takeoff weight of more than 2,500 pounds, 2 cents a pound for each pound of the maximum certificated takeoff weight, or (B) in the case of any turbine engine powered aircraft, 3i/^ cents a pound for each pound of the maximum certificated takeoff weight. " (b) BY W H O M PAID.—Except as provided in section 4493(a), the

tax imposed by this section shall be paid— "(1) in the case of a taxable civil aircraft described in section 4492(a)(1), by the person in whose name the aircraft is, or is required to be, registered, or ' (2) in the case of a taxable civil aircraft described in section 4492(a)(2), by the United States person by or for whom the aircraft is owned. " (c) PRORATION OF TAX.—If in any year the first use of the taxable civil aircraft is after the first month in such year, that portion of the tax which is determined under subsection (a)(2) shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such year. " (d) O N E TAX LIABILITY PER YEAR,—

" (1) IN GENERAL.—To the extent that the tax imposed by this section is paid with respect to any taxable civil aircraft for any year, no further tax shall be imposed by this section for such year with respect to such aircraft. " (2) CROSS REFERENCE.— "For privilege of paying tax imposed by this section in installments, see section 6156.

"(e) TERMINATION.—On and after July 1, 1980, the tax imposed by subsection (a) shall not apply. "SEC. 4492. DEFINITIONS. " (a) TAXABLE CIVIL AIRCRAFT.—For purposes of this subchapter,

the term 'taxable civil aircraft' means any engine driven aircraft— "(1) registered, or required to be registered, under section 501(a) of the Federal Aviation Act of 1958 (49 U.S.C. sec. 1401(a)), or "(2) which is not described in paragraph (1) but which is owned by or for a United States person. " (b) WEIGHT.—For purposes of this subchapter, the term 'maximum certificated takeoff weight' means the maximum such weight contained in the type certificate or airworthiness certificate. " (c) OTHER DEFINITIONS.—For purposes of this subchapter— "(1) YEAR.—The term 'year' means the one-year period beginning on July 1. "(2) USE.—The term 'use' means use in the navigable airspace of the United States.

72 Stat. 771.

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