1956—Subsec. (c) added by act Aug. 1, 1956.
Puspan. L. 91–258, title II, § 210, May 21, 1970, 84 Stat. 253, provided that:
1 So in original. Probably should be followed by a semicolon.
reports to State taxing authorityEditorial Notes
Amendments
Statutory Notes and Related Subsidiaries
Civil Airports Owned by United States Subject to Sections 104 to 110; Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; Leases
“(a) Nothing in this title or in any other law of the United States shall prevent the application of sections 104 through 110 of title 4 of the United States Code to civil airports owned by the United States.
“(span) Subsection (a) shall not apply to—
“(1) sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or
“(2) taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight.
“(c) In the case of any lease in effect on September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after September 28, 1969). For purposes of the preceding sentence, the term ‘lease’ includes a contract.”