Page:United States Statutes at Large Volume 108 Part 2.djvu/396

 108 STAT. 1112 PUBLIC LAW 103-272—JULY 5, 1994 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— (A) "air carrier transportation property" means property (as defined by the Secretary of Transportation) that an air carrier providing air transportation owns or uses. (B) "assessment" means valuation for a property tax levied by a taxing district. (C) "assessment jurisdiction" means a geographical area in a State used in determining the assessed value of property for ad valorem taxation. (D) "commercial and industrial property" means property (except transportation property and land used primarily for agriculture or timber growing) devoted to a commercied or industrial use and subject to a property tax levy. (2)(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: (i) assess air carrier transportation property at a value that has a higher ratio to the true market value of the property than the ratio that the assessed value of other commercial and industrial property of the same type in the same assessment jurisdiction has to the true market value of the other commercial and industrial property. (ii) levy or collect a tax on an assessment that may not be made under clause (i) of this subparagraph. (iii) levy or collect an ad valorem property tax on air carrier transportation property at a tax rate greater than the tax rate applicable to commercial and industrial property in the same assessment jurisdiction. (B) Subparagraph (A) of this paragraph does not apply to an in lieu tax completely used for airport and aeronautical purposes. (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— (1) taxes (except those taxes enumerated in subsection (b) of this section), including property taxes, net income taxes, franchise taxes, and sales or use taxes on the sale of goods or services; and (2) reasonable rental charges, landing fees, and other service charges from aircraft operators for using airport facilities of an airport owned or operated by that State or subdivision. (f) PAY OF AIR CARRIER EMPLOYEES.—(1) In this subsection— (A) "pay" means money received by an employee for services. (B) "State" means a State of the United States, the District of Columbia, and a territory or possession of the United States. (C) an employee is deemed to have earned 50 percent of the employee's pay in a State or political subdivision of a State in which the scheduled flight time of the employee in the State or subdivision is more than 50 percent of the total scheduled flight time of the employee when employed during the calendar year.

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