### Question
How does Miscellaneous Excise Taxes define uninterrupted international air transportation?


### Answer
Under *26 U.S.C. § 4262*, **uninterrupted international air transportation** is defined as:

> any transportation by air which is not transportation described in subsection (a)(1) and in which—


(A) the scheduled interval between (i) the beginning or end of the portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States and (ii) the end or beginning of the other portion of such transportation is not more than 12 hours, and


(B) the scheduled interval between the beginning or end and the end or beginning of any two segments of the portion of such transportation referred to in subparagraph (A)(i) is not more than 12 hours

#### 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**

