Pub. L. 112-95, tit. XI, sec. 1107 (as amended)
TERMINATION OF EXEMPTION FOR SMALL JET AIRCRAFT ON NONESTABLISHED LINES.
SEC. 1107. TERMINATION OF EXEMPTION FOR SMALL JET AIRCRAFT ON NONESTABLISHED LINES.
(a) [26 U.S.C. 4281] In General.—The first sentence of section 4281 is amended by inserting “or when such aircraft is a jet aircraft” after “an established line”.
(b) Effective Date.—The amendment made by this section shall apply to taxable transportation provided after March 31, 2012.
- Cross-references to the US Code
- 26 U.S.C. 4281