### Question
How does the law define continental United States?


### Answer
Under *26 U.S.C. § 4262*, **continental United States** is defined as:

> the District of Columbia and the States other than Alaska and Hawaii

#### Citation:
  - *26 U.S.C. § 4262*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART I-PERSONS**

