Pub. L. 109-59, tit. XI, subtit. B, pt. 3, sec. 11121 (as amended)
CLARIFICATION OF EXCISE TAX EXEMPTIONS FOR AGRICULTURAL AERIAL APPLICATORS AND EXEMPTION FOR FIXED-WING AIRCRAFT ENGAGED IN FORESTRY OPERATIONS.
SEC. 11121. CLARIFICATION OF EXCISE TAX EXEMPTIONS FOR AGRICULTURAL AERIAL APPLICATORS AND EXEMPTION FOR FIXED-WING AIRCRAFT ENGAGED IN FORESTRY OPERATIONS.
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(d) [26 U.S.C. 4261 note] Effective Date.—The amendments made by this section shall apply to fuel use or air transportation after September 30, 2005.
- Cross-references to the US Code
- 26 U.S.C. 4261 note