rural airport
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if—
(i) there were fewer than 100,000 commercial passengers departing by air during the second preceding calendar year from such airport, and
(ii) such airport—
(I) is not located within 75 miles of another airport which is not described in clause (i), or
(II) is receiving essential air service subsidies as of the date of the enactment of this paragraph.
Source
- 1997–200526 U.S.C. § 4261Internal Revenue Code · Imposition of tax · in this section
For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if—
(i) there were fewer than 100,000 commercial passengers departing by air (in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles) during the second preceding calendar year from such airport, and
(ii) such airport—
(I) is not located within 75 miles of another airport which is not described in clause (i),
(II) is receiving essential air service subsidies as of the date of Bthe enactment of this paragraph, or
(III) is not connected by paved roads to another airport.
([C)
Source
- 2014–201526 U.S.C. § 4261Internal Revenue Code · Imposition of tax · in this section
For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if—
(i) there were fewer than 100,000 commercial passengers departing by air (in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles) during the second preceding calendar year from such airport, and
(ii) such airport—
(I) is not located within 75 miles of another airport which is not described in clause (i),
(II) is receiving essential air service subsidies as of the date of the enactment of this paragraph, or
(III) is not connected by paved roads to another airport.
Source
- 2005–present26 U.S.C. § 4261Internal Revenue Code · Imposition of tax · in this section