15 USC 9046 - Suspension of certain aviation excise taxes

U.S Code last checked for updates: Nov 22, 2024

§ 9046.

Suspension of certain aviation excise taxes

(a)

Transportation by air

(b)

Use of Kerosene in commercial aviation

In the case of kerosene used in commercial aviation (as defined in section 4083 of title 26) during the excise tax holiday period—

(1)

no tax shall be imposed on such kerosene under—

(A)

(B)

section 4081 of title 26 (other than at the rate provided in subsection (a)(2)(B) thereof), and

(2)

section 6427(l) of title 26 shall be applied—

(A)

by treating such use as a nontaxable use, and

(B)

without regard to paragraph (4)(A)(ii) thereof.

(c)

Excise tax holiday period

(Pub. L. 116–136, div. A, title IV, § 4007, Mar. 27, 2020, 134 Stat. 477.)

cite as: 15 USC 9046