Nebraska Revised Statute 77-1244
Taxation of air carriers; definitions.
(1) The term air carrier means any person, firm, partnership, limited liability company, corporation, association, trustee, receiver, or assignee and all other persons, whether or not in a representative capacity, undertaking to engage in the carriage of persons or cargo for hire by aircraft. Any air carrier as herein defined engaged solely in intrastate transportation, whose flight equipment is based at only one airport within the state, shall be excepted from taxation under this section, but shall be subject to taxation in the same manner as other locally assessed property;
(2) The term aircraft arrivals and departures means (a) the number of scheduled landings and takeoffs of the aircraft of an air carrier, (b) the number of scheduled air pickups and deliveries by the aircraft of such carrier, and (c) in the case of nonscheduled operations, shall include all landings and takeoffs, pickups, and deliveries;
(3) The term flight equipment means aircraft fully equipped for flight and used within the continental limits of the United States;
(4) The term originating revenue means revenue to an air carrier from the transportation of revenue passengers and revenue cargo exclusive of the revenue derived from the transportation of express or mail; and
(5) The term revenue tons handled by an air carrier means the weight in tons of revenue passengers and revenue cargo received and discharged as originating or terminating traffic.
- Laws 1947, c. 266, § 1, p. 858;
- Laws 1949, c. 231, § 5, p. 641;
- Laws 1993, LB 121, § 495.
Tax on flight equipment did not violate federal Constitution. Mid-Continent Airlines v. State Board of Equalization & Assessment, 157 Neb. 425, 59 N.W.2d 746 (1953).
Validity of tax on airplane flight equipment challenged, but appeal dismissed on other grounds. Mid-Continent Airlines, Inc. v. State Board of Equalization and Assessment, 154 Neb. 371, 48 N.W.2d 81 (1951).
Flight equipment used in interstate commerce was not immune from tax. Braniff Airways v. Nebraska State Board of Equalization & Assessment, 347 U.S. 590 (1954).
Federal court would not enjoin payment of tax where adequate state remedy to test validity of statute existed. Mid-Continent Airlines v. Nebraska State Board of Equalization, 105 F.Supp. 188 (D. Neb. 1952).