96 STAT. 564
26 USC 4041 note.
PUBLIC LAW 97-248—SEPT. 3, 1982 (A) by inserting "or is used in a helicopter for a purpose described in section 4041(1)," after "section 4041(h)(2)(C),"; and (B) by inserting "or in Certain Helicopters" after "Museu m s " in the caption thereof. (c) EFFECTIVE D A T E. — The amendments m a d e by this section shall t a k e effect on September 1, 1982. SEC. 280. TAX ON TRANSPORTATION BY AIR.
26 USC 4261.
(a) TRANSPORTATION O F PERSONS.—Section 4261 ( r e l a t i n g to impo-
sition of tax) is amended by striking out subsection (e) and inserting in lieu thereof the following new subsections: "(e) E X E M P T I O N FOR CERTAIN HELICOPTER U S E S. — N o tax shall be
49 USC 1701 Posfp 671 ' • 26 USC 4271.
imposed under subsection (a) or (b) on a i r transportation by helicopter for the purpose of— "(1) t r a n s p o r t i n g individuals, equipment, or supplies in the exploration for, or the development or removal of, h a r d minerals, or "(2) the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations), but only if the helicopter does not t a k e off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the Airport and Airway Improvement Act of 1982 during such use. "(f) TERMINATION. — The taxes imposed by this section shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1988." (b) TRANSPORTATION OF PROPERTY.—Subsection (d) of section 4271
is amended to read a s follows: "(d) TERMINATION. — The tax imposed by subsection (a) shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1988." (c) R E P E A L OF CERTAIN T E R M I N A T E D T A X E S. —
26 USC 4491-4494.
(1) IN GENERAL.—Subchapter E of chapter repealed.
36 is hereby
(2) CONFORMING AMENDMENTS. —
26 USC 4281.
26 USC 6156.
(A) The table of subchapter s for chapter 36 is amended by striking out the item r e l a t i n g to subchapter E. (B) Section 4281 (relating to small aircraft on nonestablished lines) is amended— (i) by striking out "(as defined in section 4492(b))", and (ii) by adding a t the e n d thereof the following new sentence: " For purposes of the preceding sentence, the term ' maximum certificated takeoff weight' means the maximum such weight contained in the type certificate or airworthiness certificate." (C) Subsection (a) of section 6156 is amended by striking out "or 4491". (D) Paragraph (2) of section 6156(e) is amended by striking o u t "in the case of the tax imposed by section 4481". (E) The section heading for section 6156 is amended by striking o u t " A N D CIVIL AIRCRAFT".
Repeal. 26 USC 6426.
(F) The table of sections for subchapter A of chapter 62 is amended by striking o u t " and civil aircraft" in the item r e l a t i n g to section 6156. (G) Section 6426 is hereby repealed.
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