238
26 USC 42^2^^'
To^suit^'assi*^*' 75 Stat. 123!
y/stat^'i^y^'
Infra
Post, p. 241.
76 Stat. 116.
PUBLIC LAW 91-258-MAY 21, 1970
[84 STAT.
imposed under this section on any liquid sold for use or used as supplies ^^^ vessels or aircraft (within the meaning of section 4221(d)(3)). " (h) REGISTRATION,—If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnishes such information in respect of the use of the liquid) as the Secretary or his delegate shall by regulations provide." (^) CONFORMING AND TECHNICAL AMENDMENTS.—Section 4041(b) (relating to imposition of tax on special motor fuels) is amended— (1) by striking out "motor vehicle, motorboat, or airplane" each place it appears and inserting in lieu thereof "motor vehicle or motorboat", and (2) by striking out "for the propulsion of" each place it appears and inserting in lieu thereof "in". SEC. 203. TAX ON TRANSPORTATION OF PERSONS BY AIR. (^) IMPOSITION OF TAX.—Section 4261 (relating to imposition of tax on transportation of persons by air) is amended to read as follows: "SEC. 4261. IMPOSITION OF TAX. " (a) IN GENERAL.—There is hereby imposed upon the amount paid for taxable transportation (as defined in section 4262) of any person which begins after June 30, 1970, a tax equal to 8 percent of the amount so paid. I n the case of amounts paid outside of the United States for taxable transportation, the tax imposed by this subsection shall apply only if such transportation begins and ends in the United States. " (b) SEATS, BERTHS, ETC.—There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsection (a), a tax equal to 8 percent of the amount so paid. "(c) U S E OF INTERNATIONAL TRAVEL FACILITIES.—There is hereby imposed a tax of $3 upon any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins in the United States and begins after June 30, 1970. This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282). " (d) BY W H O M PAID.—Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax. "(e) REDUCTION, ETC., OF RATES.—Effective wuth respect to transportation beginning affer June 30, 1980— "(1) the rate of the taxes imposed by subsections (a) and (b) shall be 5 percent, and "(2) the tax imposed by subsection (c) shall not apply." Qj"^ DEFINITION OF TAXABI^ TRANSPORTATION.—Section 4262 (relating to definition of taxable transportation) is amended— (1) by striking out "subchapter" in subsections (a) and (b) and insertin;2f in lieu thereof " part "; (2) by striking out "transportation" in subsection (a)(1) and inserting in lieu thereof "transportation by a i r "; (3) by strikinpr out "in the case of transportation" in subsection (a)(2) and inserting in lieu thereof "in the case of transportation by air"; (4) by striking out "any transportation which" in subsection (b) and inserting in lieu thereof "any transportation by air which"; and
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