Hyperlawhypertext legal database Excise Tax Act

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Versions of (c)

E-15 — Excise Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2005-12-12 to 2018-06-21 View Source

    to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.