### Question
How is the term commercial aviation defined?


### Answer
The term **commercial aviation** is defined in *26 U.S.C. § 4092* as the following:

> any use of an aircraft other than in noncommercial aviation (as defined in section 4041(c)(4))

#### Citation:
  - *26 U.S.C. § 4092*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART III-PETROLEUM PRODUCTS > Subpart B-Aviation Fuel**

