Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_4263
Timestamp: 2020-07-05 09:30:30
Document Index: 598600972

Matched Legal Cases: ['§ 4263', '§ 4263', '§ 4263', '§ 4263', '§ 4263', '§ 4263', '§ 4263', '§ 4263']

Internal Revenue Code, § 4263. Special Rules
§ 4263
I.R.C. § 4263(a) Payments Made Outside The United States For Prepaid Orders —
I.R.C. § 4263(b) Tax Deducted Upon Refunds —
I.R.C. § 4263(c) Payment Of Tax —
I.R.C. § 4263(d) Application Of Tax —
I.R.C. § 4263(e) Round Trips —
I.R.C. § 4263(f) Transportation Outside The Northern Portion Of The Western Hemisphere —
(Added July 25, 1956, ch. 725, 4(a), 70 Stat. 645, 4264; amended June 28, 1962, Pub. L. 87-508, 5(b), 76 Stat. 117; renumbered 4263, May 21, 1970, Pub. L. 91-258, title II, 205(c)(2), 84 Stat. 242; amended Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834 ;Pub. L. 105-34, title IX, Sec. 1031(e)(3), Aug. 5, 1997, 111 Stat 788.)
1997--Subsec. (c). Pub. L. 105-34, Sec. 1031(c)(3), amended subsec. (c) by substituting “subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States" for “subchapter--
(1) such tax shall be paid by the person paying for the transportation or by the person using the transportation;
(2) such tax shall be paid within such time as the Secretary shall prescribe by regulations after whichever of the following first occurs:
(A) the rights to the transportation expire; or
(B) the time when the transportation becomes subject to tax; and
(3) payment of such tax shall be made to the Secretary, to the person to whom the payment for transportation was made, or, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation.”
1976--Subsecs. (b) to (d). Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
1962--Subsec. (c)(3). Pub. L. 87-508 provided for payment of tax, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of the transportation.
Subsec. (d). Pub. L. 87-508 inserted “by air” after “transportation of any person”.
Subsec. (e). Pub. L. 87-508 substituted “subchapter" for “part”.
Subsec. (f). Pub. L. 87-508 substituted “subchapter" for “part”, struck out par. (1) designation for provision respecting transportation outside the northern portion of the Western Hemisphere and par. (2) prohibiting consideration as a stop at a port within the United States a stop at an intermediate port at which vessel is not authorized to discharge and take on passengers.
Amendment by Section 1031 of Pub. L. 105-34 applicable to transportation beginning on or after October 1, 1997. Sec. 1031(e)(2)(B) of Pub. L. 105-34, as amended by H. Con. Res. 138, provided that:
“(B) Treatment of amounts paid for tickets purchased before October 1, 1997.--
The amendments made by subsection (c) shall not apply to amounts paid before October 1, 1997; except that--
(i) the amendment made to section 4261(c) of the Internal Revenue Code of 1986 shall apply to amounts paid more than 7 days after the date of the enactment of this Act [enacted: Aug. 5, 1997] for transportation beginning on or after October 1, 1997, and
(ii) the amendment made to section 4263(c) of such Code shall apply to the extent related to taxes imposed umder the amendment made to such section 4261(c) on amounts described in clause (i).”
Section 5(b) of Pub. L. 87-508 provided that the amendment made by section 5(b) of Pub. L. 87-508 is effective with respect to transportation beginning after Nov. 15, 1962.
Section applicable to amounts paid on or after the first day of the first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as an Effective Date of 1956 Amendment note under section 4261 of this title.
A prior section 4263, acts Aug. 16, 1954, ch. 736, 68A Stat. 506 , 4263, formerly 4262, renumbered and amended July 25, 1956, ch. 725, 2, 70 Stat. 644; Aug. 7, 1956, ch. 1024, 1, 70 Stat. 1077; June 29, 1957, Pub. L. 85-74, 71 Stat. 243; Sept. 2, 1958, Pub. L. 85-859, title I, 134, 72 Stat. 1292; June 28, 1962, Pub. L. 87-508, 5(b), 76 Stat. 117, which provided for exemptions, subsecs. (a) to (d) relating to commutation travel, etc., certain organizations; members of the Armed Forces, and small aircraft on nonestablished lines, respectively, was repealed by Pub. L. 91-258, title II, 205(c)(1), May 21, 1970, 84 Stat. 242, effective on July 1, 1970, as provided in section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.