PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 567
4262(c) (defining u n i n t e r r u p t e d international air transportation) 26 USC 4262. is amended by striking out "6 h o u r s " each place it a p p e a r s and inserting in lieu thereof "12 h o u r s ". (2) AUTHORITY TO WAIVE 225-MILE ZONE PROVISIONS.—Section
4262 (defining taxable transportation) is amended by adding at 26 USC 4262. the end thereof the following new subsection: "(e) AUTHORITY TO W A IV E 2 2 5 - M I L E Z O N E PROVISIONS.—
"(1) IN GENERAL.—If the Secretary of the Treasury determines that C a n a d a or Mexico has entered into a qualified agreement— "(A) the Secretary shall publish a notice of such determi- Publication in Federal nation in the Federal Register, and "(B) effective with respect to transportation beginning Register. after the date specified in such notice, to the extent provided in the a g r e e m e n t, the term '225-mile zone' shall not include part or all of the country with respect to which such determination is made. "(2) TERMINATION OF WAIVER.—If a determination was m a d e
under paragraph (1) with respect to any country and the Secretary of the Treasury subsequently determine s that the agreem e n t is no longer in effect or that the a g r e e m e n t is no longer a qualified agreement— "(A) the Secretary shall publish a notice of such determi- Publication in Federal nation in the Federal Register, and Register. "(B) subparagraph (B) of paragraph (1) shall cease to apply with respect to transportation beginning after the date specified in such notice. "(3) QUALIFIED AGREEMENT.—For purposes of this subsection, the term 'qualified a g r e e m e n t ' means a n a g r e e m e n t between the United States and C a n a d a or Mexico (as the case may be)— "(A) setting forth that portion of such country which is not to be t r e a t e d as within the 225-mile zone, and "(B) providing that the tax imposed by such country on transportation described in subparagraph (A) will be a t a level which the Secretary of the Treasury determine s to be appropriate. "(4)
REQUIREMENT THAT AGREEMENT BE SUBMITTED TO CON-
GRESS.—No notice may be published under paragraph (1)(A) with respect to any qualified a g r e e m e n t before the date 90 days after the date on which a copy of such a g r e e m e n t was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the S e n a t e. " (3) EFFECTIVE DATE.—The amendments m a d e by this subsec- 26 USC 4262 tion shall apply to transportation beginning after August 31, note. 1982. (b) M A N N E R IN W H I C H T A X ON TRANSPORTATION REQUIRED TO B E S H O W N ON A I R L I N E TICKETS.—
BY A I R
Is
(1) GENERAL RULE.—Subsection (a) of section 7275 (relating to 26 USC 7275. penalty for offenses relating to certain airline tickets and advertising) is amended to read as follows: "(a) TICKETS.—In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of— "(1) the a m o u n t paid for such transportation, and "(2) the taxes imposed by subsections (a) and (b) of section 4261.".
97-200 O—84—pt. 1
20: QL3
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