Source: https://www.law.cornell.edu/uscode/text/26/7275?qt-us_code_tabs=2
Timestamp: 2015-08-30 08:54:57
Document Index: 22064300

Matched Legal Cases: ['§ 7275', '§ 203', '§ 3', '§ 281', '§ 1104', '§ 1104', '§ 281', '§ 714', '§ 4']

26 U.S. Code § 7275 - Penalty for offenses relating to certain airline tickets and advertising | LII / Legal Information Institute
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—
Advertising In the case of transportation by air all of which is taxable transportation (as defined in section 4262) or would be taxable transportation if section 4262 did not include subsection (b) thereof, any advertising made by or on behalf of any person furnishing such transportation (or offering to arrange such transportation) which states the cost of such transportation shall—
Non-tax charges (1)
In general In the case of transportation by air for which disclosure on the ticket or advertising for such transportation of the amounts paid for passenger taxes is required by subsection (a)(2) or (b)(1)(B), if such amounts are separately disclosed, it shall be unlawful for the disclosure of such amounts to include any amounts not attributable to such taxes.
Inclusion in transportation cost Nothing in this subsection shall prohibit the inclusion of amounts not attributable to the taxes imposed by subsection (a), (b), or (c) ofsection 4261 in the disclosure of the amount paid for transportation as required by subsection (a)(1) or (b)(1)(A), or in a separate disclosure of amounts not attributable to such taxes.
Penalty Any person who violates any provision of subsection (a), (b), or (c) is, for each violation, guilty of a misdemeanor, and upon conviction thereof shall be fined not more than $100.
(Added Pub. L. 91–258, title II, § 203(c)(1),May 21, 1970, 84 Stat. 239; amended Pub. L. 91–680, § 3,Jan. 12, 1971, 84 Stat. 2064; Pub. L. 97–248, title II, § 281A(b)(1),Sept. 3, 1982, 96 Stat. 567; Pub. L. 112–95, title XI, § 1104(a),Feb. 14, 2012, 126 Stat. 151.)
2012—Subsecs. (c), (d). Pub. L. 112–95added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d), substituted “subsection (a), (b), or (c)” for “subsection (a) or (b)”.
Pub. L. 112–95, title XI, § 1104(b),Feb. 14, 2012, 126 Stat. 151, provided that: “The amendments made by this section [amending this section] shall apply to taxable transportation provided after March 31, 2012.”
Pub. L. 97–248, title II, § 281A(b)(2),Sept. 3, 1982, 96 Stat. 568, as amended by Pub. L. 98–369, div. A, title VII, § 714(b),July 18, 1984, 98 Stat. 961, provided that: “The amendment made by paragraph (1) [amending this section] shall apply with respect to transportation beginning after the date of the enactment of this Act [Sept. 3, 1982].”
Pub. L. 91–680, § 4,Jan. 12, 1971, 84 Stat. 2065, provided that: “The amendments made by the third section of this Act [amending this section] shall apply to transportation beginning after June 30, 1970.”