26 USC 4272 - Definition of taxable transportation, etc.

U.S Code last checked for updates: Nov 23, 2024

§ 4272.

Definition of taxable transportation, etc.

(a)

In general

(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, 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

(d)

Transportation

(Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 240; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 4272