Source: https://www.govinfo.gov/content/pkg/USCODE-2018-title49/html/USCODE-2018-title49-subtitleVII-partA-subparti-chap401-sec40116.htm
Timestamp: 2020-01-29 01:43:11
Document Index: 795545857

Matched Legal Cases: ['§1', '§112', '§208', '§149', '§5', '§159', '§1113', '§532', '§1113', '§9125', '§1113', '§7', '§9110', '§1113', '§7', '§532', '§1112', '§4', '§402', '§112', '§159']

Sec. 40116 - State taxation
(a) Definition.—In this section, "State" includes the District of Columbia, a territory or possession of the United States, and a political authority of at least 2 States.
(b) Prohibitions.—Except as provided in subsection (c) of this section and section 40117 of this title, a State, a political subdivision of a State, and any person that has purchased or leased an airport under section 47134 of this title may not levy or collect a tax, fee, head charge, or other charge on—
(c) Aircraft Taking Off or Landing in State.—A State or political subdivision of a State may levy or collect a tax on or related to a flight of a commercial aircraft or an activity or service on the aircraft only if the aircraft takes off or lands in the State or political subdivision as part of the flight.
(d) Unreasonable Burdens and Discrimination Against Interstate Commerce.—(1) In this subsection—
(e) Other Allowable Taxes and Charges.—Except as provided in subsection (d) of this section, a State or political subdivision of a State may levy or collect—
(f) Pay of Air Carrier Employees.—(1) In this subsection—
(Pub. L. 103–272, §1(e), July 5, 1994, 108 Stat. 1111; Pub. L. 103–305, title I, §112(e), title II, §208, Aug. 23, 1994, 108 Stat. 1576, 1588; Pub. L. 104–264, title I, §149(b), Oct. 9, 1996, 110 Stat. 3226; Pub. L. 104–287, §5(66), Oct. 11, 1996, 110 Stat. 3395; Pub. L. 115–254, div. B, title I, §159(a), Oct. 5, 2018, 132 Stat. 3220.)
40116(a) 49 App.:1513(d)(2)(E). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, §1113(d); added Sept. 3, 1982, Pub. L. 97–248, §532(b), 96 Stat. 701.
49 App.:1513(f) (words in parentheses). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, §1113(f); added Nov. 5, 1990, Pub. L. 101–508, §9125, 104 Stat. 1388–370.
40116(b) 49 App.:1513(a). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, §1113(a); added June 18, 1973, Pub. L. 93–44, §7(a), 87 Stat. 90; Nov. 5, 1990, Pub. L. 101–508, §9110(1), 104 Stat. 1388–357.
40116(e) 49 App.:1513(b). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, §1113(b); added June 18, 1973, Pub. L. 93–44, §7(a), 87 Stat. 90; Sept. 3, 1982, Pub. L. 97–248, §532(a), 96 Stat. 701.
40116(f) (1)(A), (B) 49 App.:1512(c). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, §1112; added Dec. 23, 1970, Pub. L. 91–569, §4(a), 84 Stat. 1502; restated Feb. 18, 1980, Pub. L. 96–193, §402, 94 Stat. 57.
2018—Subsec. (d)(2)(A)(v). Pub. L. 115–254 added cl. (v).
1996—Subsec. (b). Pub. L. 104–264, in introductory provisions, substituted "a State, a" for "a State or" and inserted ", and any person that has purchased or leased an airport under section 47134 of this title" after "of a State".
1994—Subsec. (d)(2)(A)(iv). Pub. L. 103–305, §112(e), added cl. (iv).
Pub. L. 115–254, div. B, title I, §159(b), Oct. 5, 2018, 132 Stat. 3220, provided that: "Nothing in this section [amending this section] or an amendment made by this section shall affect a change to a rate or other provision of a tax, fee, or charge under section 40116 of title 49, United States Code, that was enacted prior to the date of enactment of this Act [Oct. 5, 2018]. Such provision of a tax, fee, or charge shall continue to be subject to the requirements to which such provision was subject under that section as in effect on the day before the date of enactment of this Act."