Federal · Title 15 — Commerce and Trade
15 U.S.C. § 9046: Suspension of certain aviation excise taxes
Read the full statutory text
In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of title 26 ) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before March 27, 2020 . section 4041(c) of title 26 , or section 4081 of title 26 (other than at the rate provided in subsection (a)(2)(B) thereof), and by treating such use as a nontaxable use, and without regard to paragraph (4)(A)(ii) thereof. For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020 , and ending before January 1, 2021 .
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.