Source: https://www.law.cornell.edu/uscode/text/49/40116
Timestamp: 2016-05-05 16:52:40
Document Index: 466440986

Matched Legal Cases: ['§ 40116', '§\u202f40116', '§\u202f1', '§\u202f112', '§\u202f208', '§\u202f149', '§\u202f5', '§\u202f1113', '§\u202f532', '§\u202f1113', '§\u202f9125', '§\u202f1113', '§\u202f7', '§\u202f9110', '§\u202f1113', '§\u202f7', '§\u202f532', '§\u202f1112', '§\u202f4', '§\u202f402', '§\u202f112', '§\u202f208']

49 U.S. Code § 40116 - State taxation | US Law | LII / Legal Information Institute
§ 40116.
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.—
(A) A State, political subdivision of a State, or authority acting for a State or political subdivision may not do any of the following acts because those acts unreasonably burden and discriminate against interstate commerce:
(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—
(3) Compensation paid by an air carrier to an employee described in subsection (a) in connection with such employee’s authorized leave or other authorized absence from regular duties on the carrier’s aircraft in order to perform services on behalf of the employee’s airline union shall be subject to the income tax laws of only the following:
(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.)
40116(a)
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.
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.
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.
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.
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.
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”.
Pub. L. 104–287 substituted “levy” for “Levy”.
1994—Subsec. (d)(2)(A)(iv). Pub. L. 103–305, § 112(e), added cl. (iv).
Subsec. (f)(3). Pub. L. 103–305, § 208, added par. (3).