SECTION 2. BACKGROUND

Section 1031 of the Taxpayer Relief Act of 1997, Pub. L. No. 105–34, (the Act) extends and modifies the tax imposed by § 4261 on amounts paid for the transportation of persons by air. The new rules relating to domestic air transportation apply to amounts paid after September 30, 1997, for transportation beginning after that date. The Act generally provides a tax rate of 7.5 percent of the amount paid for taxable transportation. H o w e v e r, the rate is 9 percent for transportation beginning after September 30,

1997, and before October 1, 1998, and 8 percent for transportation beginning after September 30, 1998, and before October 1, 1999. The 7.5 percent rate is effective for transportation beginning after September 30, 1999.

In addition, the Act subjects each domestic segment of taxable transportation to a segment tax. The initial tax rate is $1.00 per domestic segment for segments beginning after September 30, 1997, and before October 1, 1998. The segment tax increases to a fully phased in rate of $3.00 per domestic segment for segments beginning during calendar year 2002. A f t e r calendar year 2002, the $3.00 segment tax will be indexed for inflation.

Transportation segments beginning or ending at a rural airport are not subject to the temporary 9 percent and 8 percent rates and are exempt from the segment tax. Thus, transportation segments beginning or ending at a rural airport are subject only to a 7.5 percent rate on the amount paid for the transportation segments.

An airport is a rural airport, as defined in § 4261(e)(1)(B), for a calendar year if (i) fewer than 100,000 commercial passengers departed by air during the second preceding calendar year from that airport,

CODE LOCATION* AIRPORT NAME COUNTRY YAC CAT LAKE, ONTARIO CATLAKE CANADA YAG FORT FRANCES, ONTARIO FORT FRANCES MUNI CANADA YAM SAULTSTE. MARIE, ONTARIO SAULTSTE MARIE CANADA YAZ TOFINO, B.C. TOFINO CANADA YBC BAIE COMEAU, QUEBEC BAIE COMEAU CANADA YBG SAGUENAY, QUEBEC BAGOTVILLE CANADA YBL CAMPBELLRIVER, B.C. CAMPBELL RIVER CANADA YBR BRAN WN, MANITOBA BRANDON CANADA YBV BERENS RIVER MANITOBA BERENS RIVER CANADA YCF CORTES BAY, B.C. CORTES BAY CANADA YCG CASTLEGAR/NELSON/TRAIL,B.C. CASTLEGAR CANADA YCL CHARLO, NEW BRUNSWICK CHARLO CANADA YDN DAUPHIN, MANITOBA DAUPHIN CANADA YDS DESOLATION SOUND, B.C. DESOLATION SOUND CANADA YEL ELLIOT LAKE, ONTARIO ELLIOT LAKE MUNI CANADA YFC FREDERICTON, NEW BRUNSWICK FREDERICTON CANADA YGE GORGE HARBOR, B.C. GORGE HARBOR CANADA YGK KINGSTON, ONTARIO KINGSTON CANADA YGN GREENWAYSOUND, B.C. GREENWAYSOUND CANADA YGP GASPE, QUEBEC GASPE CANADA YGQ GERALDTON, ONTARIO GERALDTON CANADA YHD DRYDEN, ONTARIO DRYDEN MUNICIPAL CANADA YHH CAMPBELL RIVER, B.C. HARBOR SPB CANADA YHN HORNEPAYNE, ONTARIO HORNEPAYNE CANADA

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YIB ATIKOKAN, ONTARIO ATIKOKAN MUNICIPAL CANADA YIG BIG BAYMARINA, B.C. BIG BAYMARINA CANADA YKX KIRKLAND LAKE, ONTARIO KIRKLAND LAKE CANADA YLD CHAPLEAU, ONTARIO CHAPLEAU CANADA YML MURRAYBAY, QUEBEC CHARLEVOIX CANADA YMP PORT MCNEIL, B.C. PORT MCNEIL CANADA YNK NOOTKA SOUND, B.C. NOOTKA SOUND CANADA YPL PICKLE LAKE, ONTARIO PICKLE LAKE CANADA YQI YARMOUTH, NOVASCOTIA YARMOUTH CANADA YQK KENORA, ONTARIO KENORA CANADA YQL LETHBRIDGE, ALBERTA LETHBRIDGE CANADA YQQ COMOX, B.C. COMOX CANADA YQV YORKTON, SASK. YORKTON CANADA YRL RED LAKE, ONTARIO RED LAKE CANADA YSB SUDBURY, ONTARIO SUDBURY CANADA YSC SHERBROOKE, QUEBEC SHEREBROOKE CANADA YSJ ST. JOHN, N.B. SAINT JOHN CANADA YSP MARATHON, ONTARIO MARATHON CANADA YSZ SQUIRREL COVE, B.C. SQUIRRELCOVE CANADA YTA PEMBROKE ONTARIO PEMBROKE CANADA YTJ TERRACE BAY, ONTARIO TERRACE BAY CANADA YTP TOFINO, B.C. TOFINO SPB CANADA YTS TIMMINS, ONTARIO TIMMINS CANADA YVB BONAVENTURE, QUEBEC BONAVENTURE CANADA YWL WILLIAMS LAKE, B.C. WILLIAMS LAKE CANADA YWR WHITE RIVER, ONTARIO WHITE RIVER CANADA YXC CRANBROOK, B.C. CRANBROOK CANADA YXH MEDICINE HAT, ALBERTA MEDICINE HAT CANADA YXL SIOUX LOOKOUT, ONTARIO SIOUX LOOKOUT CANADA YXR EARLTON, ONTARIO EARLTON CANADA YXZ WAWA, ONTARIO WAWA CANADA YYB NORTH BAY, ONTARIO NORTH BAY CANADA YYG CHARLOTTETOWN, P.E.I. CHARLOTTETOWN CANADA YYU KAPUSKASING, ONTARIO KAPUSKASING CANADA YYY MONT JOLI, QUEBEC MONT JOLI CANADA YZT PORT HARDY, B.C. PORT HARDY CANADA YZV SEVEN ISLANDS, QUEBEC SEPT-ILES CANADA BHL BAHIAANGELES MEXICO CVM CIUDAD VICTORIA, TAMAULIPAS MEXICO PDS PIEDRAS NEGRAS, COAHUILA MEXICO SFH SAN FELIPE MEXICO SNQ SAN QUINTIN MEXICO ABI ABILENE, TEXAS ABILENE MUNICIPAL UNITED STATES ABL AMBLER, ALASKA AMBLER RIVER UNITED STATES ABR ABERDEEN, SOUTH DAKOTA ABERDEEN REGIONAL UNITED STATES ABY ALBANY, GEORGIA DOUGHERTY COUNTY UNITED STATES ACT WACO, TEXAS WACO MUNICIPAL UNITED STATES ACV EUREKA/ARCATA, CALIFORNIA ARCATA UNITED STATES ADK ADAK ISLAND, ALASKA ADAK ISLAND NS UNITED STATES ADQ KODIAK, ALASKA METROPOLITAN AREA UNITED STATES AET ALLAKAKET, ALASKA ALLAKAKET UNITED STATES AEX ALEXANDRIA, LOUISIANA ENGLAND AFB UNITED STATES AFK ANDREAFSKI, ALASKA ANDREAFSKI UNITED STATES AIA ALLIANCE, NEBRASKA ALLIANCE MUNICIPAL UNITED STATES AIN WAINWRIGHT, ALASKA WAINWRIGHT UNITED STATES AKB ATKA, ALASKA ATKA UNITED STATES AKK AKHIOK, ALASKA AKHIOK SPB UNITED STATES AKN KING SALMON, ALASKA KING SALMON UNITED STATES

1997–42 I R B 11 October 20 1997

AKO AKRON, COLORADO WASHINGTON COUNTY UNITED STATES AKP ANAKTUVIK PASS, ALASKA ANAKTUVUK PASS UNITED STATES ALE ALPINE, TEXAS ALPINE CASPARIS MUNI UNITED STATES ALM ALAMOGORDO, NEW MEXICO ALAMOGORDO MUNICIPAL UNITED STATES ALS ALAMOSA, COLORADO ALAMOSAMUNICIPAL UNITED STATES ALZ ALITAK, ALASKA ALITAK SPB UNITED STATES ANB ANNISTON, ALABAMA ANNISTON COUNTY UNITED STATES ANI ANIAK, ALASKA ANIAK UNITED STATES ANV ANVIK, ALASKA ANVIK UNITED STATES AOO ALTOONA, PENNSYLVANIA BLAIR COUNTY UNITED STATES AOS AMOOK BAY, ALASKA AMOOK UNITED STATES APN ALPENA, MICHIGAN ALPENACOUNTY REGL UNITED STATES ARC ARCTIC VILLAGE, ALASKA ARCTIC VILLAGE UNITED STATES ART WATERTOWN, NEWYORK WATERTOWN MUNICIPAL UNITED STATES ATK ATQASUK, ALASKA ATQASUK UNITED STATES ATY WATERTOWN, SOUTH DAKOTA WATERTOWN MUNICIPAL UNITED STATES AUG AUGUSTA, MAINE AUGUSTASTATE UNITED STATES AUK ALAKANUK, ALASKA ALAKANUK UNITED STATES BAR BAKER ISLAND, ALASKA BAKER AAF UNITED STATES BCE BRYCE CANYON, UTAH BRYCE CANYON UNITED STATES BFF SCOTTSBLUFF, NEBRASKA SCOTTS BLUFF COUNTY UNITED STATES BHB BAR HARBOR, MAINE BAR HARBOR UNITED STATES BIC BIG CREEK, ALASKA BIG CREEK UNITED STATES BIG BIG DELTA, ALASKA BIG DELTAINTERMED UNITED STATES BJI BEMIDJI, MINNESOTA BEMIDJI-BELTRAMI CO. UNITED STATES BKC BUCKLAND, ALASKA BUCKLAND UNITED STATES BKW BECKLEY, WESTVIRGINIA RALEIGH COUNTY MEML UNITED STATES BKX BROOKINGS, SOUTH DAKOTA UNITED STATES BLF PRINCETON/BLUEFIELD, WV MERCER COUNTY UNITED STATES BNF BARANOF, ALASKA WARM SPRING BAYSPB UNITED STATES BRD BRAINERD, MINNESOTA CROW WING COUNTY UNITED STATES BRW BARROW, ALASKA BARROWWBAS UNITED STATES BSZ BARTLETTS, ALASKA BARTLETTS UNITED STATES BTI BARTER ISLAND, ALASKA BARTER ISLAND UNITED STATES BTT BETTLES, ALASKA BETTLES UNITED STATES BVD BEAVER INLET, ALASKA BEAVER INLET SEWPORT UNITED STATES BWD BROWNWOOD, TEXAS BROWNWOOD MUNICIPAL UNITED STATES BYA BOUNDARY, ALASKA BOUNDARY UNITED STATES CBE CUMBERLAND, MARYLAND WILEYFORD UNITED STATES CDB COLD BAY, ALASKA COLD BAY UNITED STATES CDC CEDAR CITY, UTAH CEDAR CITYMUNICIPAL UNITED STATES CDL CANDLE, ALASKA CANDLE UNITED STATES CDR CHADRON, NEBRASKA CHADRON MUNICIPAL UNITED STATES CDV CORDOVA, ALASKA MILE 13 FIELD UNITED STATES CEC CRESCENT CITY, CALIFORNIA JACK MC NAMARAFIELD UNITED STATES CEM CENTRAL, ALASKA CENTRAL UNITED STATES CEZ CORTEZ, COLORADO MONTEZUMACOUNTY UNITED STATES CFA COFFEE POINT, ALASKA COFFEE POINT UNITED STATES CGI CAPE GIRARDEAU, MISSOURI CAPE GIRARDEAU MUNI UNITED STATES CHP CIRCLE HOT SPRINGS, ALASKA CIRCLE HOT SPRINGS UNITED STATES CHU CHUATHBALUK, ALASKA CHUATHBALUK UNITED STATES CIC CHICO, CALIFORNIA CHICO MUNI UNITED STATES CIK CHALKYITSIK, ALASKA CHALKYITSIK UNITED STATES CIL COUNCIL, ALASKA MELSING CREEK UNITED STATES CIU SAULTSTE MARIE, MICHIGAN CHIPPEWA COUNTY UNITED STATES CJI CRAFTON ISLAND, ALASKA CRAFTON ISLAND SPB UNITED STATES CKB CLARKSBURG, WEST VIRGINIA BENEDUM UNITED STATES CKD CROOKED CREEK, ALASKA CROOKED CREEK UNITED STATES

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CKX CHICKEN, ALASKA CHICKEN UNITED STATES CLP CLARKS POINT, ALASKA CLARKS POINT UNITED STATES CMX HANCOCK/HOUGHTON, MICHIGAN HOUGHTON COUNTYMEML UNITED STATES CNM CARLSBAD, NEW MEXICO CAVERN CITYAIR TERM UNITED STATES CNY MOAB, UTAH CANYONLANDS FIELD UNITED STATES COD LOVELL/CODY, WYOMING YELLOWSTONE REGIONAL UNITED STATES COU COLUMBIA, MISSOURI COLUMBIAREGIONAL UNITED STATES CPR CASPER, WYOMING CASPER UNITED STATES CSG COLUMBUS, GEORGIA METROPOLITAN AREA UNITED STATES CVN CLOVIS, NEW MEXICO CLOVIS MUNICIPAL UNITED STATES CVS CLOVIS, NEW MEXICO CANNON AFB UNITED STATES CXC CHITINA, ALASKA CHITINA UNITED STATES CXF COLDFOOT, ALASKA COLDFOOT UNITED STATES CYF CHEFORNAK, ALASKA CRYSTALLAKE UNITED STATES CYM CHATHAM, ALASKA UNITED STATES CYS CHEYENNE, WYOMING CHEYENNE MUNICIPAL UNITED STATES CYT CAPE YAKATAGA, ALASKA YAKATAGAINTERMEDIAT UNITED STATES CZF CAPE ROMANZOF, ALASKA CAPE ROMANZOF AFS UNITED STATES CZN CHISANA, ALASKA CHISANAFIELD UNITED STATES DDC DODGE CITY, KANSAS DODGE CITY MUNICIPAL UNITED STATES DGB DANGER BAY, ALASKA DANGER BAY UNITED STATES DHN DOTHAN, ALABAMA DOTHAN UNITED STATES DIK DICKINSON, NORTH DAKOTA DICKINSON UNITED STATES DIO DIOMEDE ISLAND, ALASKA LITTLE DIOMEDE UNITED STATES DLG DILLINGHAM, ALASKA DILLINGHAM MUNI UNITED STATES DRG DEERING, ALASKA DEERING UNITED STATES DRO DURANGO, COLORADO LAPLATA UNITED STATES DRT DEL RIO, TEXAS DELRIO INTL UNITED STATES DUJ DU BOIS, PENNSYLVANIA JEFFERSON COUNTY UNITED STATES DUT DUTCH HARBOR, ALASKA EMERGENCYFIELD UNITED STATES DVL DEVILS LAKE, NORTH DAKOTA DEVILS LAKE MUNI UNITED STATES DYS ABILENE, TEXAS DYESS AFB UNITED STATES EAA EAGLE, ALASKA EAGLE MUNICIPAL UNITED STATES EAR KEARNEY, NEBRASKA KEARNEY MUNI UNITED STATES EAT WENATCHEE, WASHINGTON PANGBORN FIELD UNITED STATES EDA EDNABAY, ALASKA EDNABAY UNITED STATES EEN KEENE, NEWHAMPSHIRE UNITED STATES EGX EGEGIK, ALASKA EGEGIK UNITED STATES EHM CAPE NEWENHAM, ALASKA CAPE NEWENHAM AFS UNITED STATES ELD ELDORADO/CAMDEN, ARKANSAS GOODWIN FIELD UNITED STATES ELI ELIM, ALASKA ELIM UNITED STATES ELY ELY, NEVADA YELLAND UNITED STATES EMK EMMONAK, ALASKA EMMONAK UNITED STATES ENV WENDOVER, UTAH WENDOVER UNITED STATES ESC ESCANABA, MICHIGAN DELTACOUNTY UNITED STATES ESF ALEXANDRIA, LOUISIANA ESLER FIELD UNITED STATES FFM FERGUS FALLS, MINNESOTA FERGUS FALLS MUNI UNITED STATES FKL OILCITY/FRANKLIN, PENNSYLVANIA UNITED STATES FLT FLAT, ALASKA FLAT UNITED STATES FMC FIVE MILE CAMP, ALASKA FIVE MILE UNITED STATES FMN FARMINGTON, NEWMEXICO FARMINGTON MUNICIPAL UNITED STATES FNR FUNTER BAY, ALASKA UNITED STATES FOD FT. DODGE, IOWA FORT DODGE MUNICIPAL UNITED STATES FOE TOPEKA, KANSAS FORBES AFB UNITED STATES FRM FAIRMONT, MINNESOTA FAIRMONT MUNICIPAL UNITED STATES FYU FT. YUKON, ALASKA FORT YUKON MUNICIPAL UNITED STATES GAL GALENA, ALASKA GALENA UNITED STATES GAM GAMBELL, ALASKA GAMBELL MUNICIPAL UNITED STATES

1997–42 I R B 13 October 20 1997

GBD GREATBEND, KANSAS GREAT BEND MUNICIPAL UNITED STATES GBH GALBRAITH LAKE, ALASKA GALBRAITH LAKE UNITED STATES GCC GILLETTE, WYOMING CAMPBELL COUNTY UNITED STATES GCK GARDEN CITY, KANSAS GARDEN CITYMUNI UNITED STATES GDV GLENDIVE, MONTANA DAWSON COMMUNITY UNITED STATES GFB TOGIAK FISH, ALASKA TOGIAK FISH UNITED STATES GGW GLASGOW, MONTANA GLASGOW INTL UNITED STATES GKN GULKANA, ALASKA GULKANA UNITED STATES GLD GOODLAND, KANSAS RENNER FIELD UNITED STATES GLH GREENVILLE, MISSISSIPPI GREENVILLE MUNICIPAL UNITED STATES GLV GOLOVIN, ALASKA GOLOVIN UNITED STATES GMT GRANITE MOUNTAIN, ALASKA GRANITE MOUNTAIN UNITED STATES GNU GOODNEWS BAY, ALASKA GOODNEWS BAY UNITED STATES GRI GRAND ISLAND, NEBRASKA GRAND ISLAND AIR PK UNITED STATES GST GUSTAVUS, ALASKA GUSTAVUS UNITED STATES GTR COLUMBUS, MISSISSIPPI GOLDEN TRIANGLE REGL UNITED STATES GUP GALLUP, NEW MEXICO SENATOR CLARKE FIELD UNITED STATES HAY HAYCOCK, ALASKA HAYCOCK UNITED STATES HBH HOBART BAY, ALASKA HOBART BAY UNITED STATES HCR HOLYCROSS, ALASKA HOLYCROSS UNITED STATES HDN STEAMBOATSPRINGS, COLORADO YAMPAVALLEY UNITED STATES HGZ HOGATZA, ALASKA HOGATZA UNITED STATES HII LAKE HAVASU CITY, ARIZONA LAKE HAVASU CTYMUNI UNITED STATES HKB HEALYLAKE, ALASKA HEALYLAKE UNITED STATES HOB HOBBS, NEW MEXICO LEACOUNTY UNITED STATES HON HURON, SOUTH DAKOTA W W HOWES MUNICIPAL UNITED STATES HOT HOT SPRINGS, ARKANSAS UNITED STATES HPB HOOPER BAY, ALASKA HOOPER BAY UNITED STATES HRO HARRISON, ARKANSAS BOONE COUNTY UNITED STATES HSI HASTINGS, NEBRASKA HASTINGS MUNICIPAL UNITED STATES HSL HUSLIA, ALASKA HUSLIA UNITED STATES HUS HUGHES, ALASKA HUGHES MUNICIPAL UNITED STATES HVR HAVRE, MONTANA HAVRE CITY-COUNTY UNITED STATES HYS HAYS, KANSAS HAYS MUNICIPAL UNITED STATES IAN KIANA, ALASKA BOB BARKER MEMORIAL UNITED STATES ICY ICYBAY, ALASKA ICYBAY UNITED STATES IGG IGIUGIG, ALASKA IGIUGIG UNITED STATES IGM KINGMAN, ARIZONA KINGMAN MUNICIPAL UNITED STATES IKO NIKOLSKI, ALASKA NIKOLSKI AFS UNITED STATES ILI ILIAMNA, ALASKA ILIAMNA UNITED STATES IMT IRON MOUNTAIN/KINGSFD, MICHIGAN FORD UNITED STATES INL INTERNATIONALFALLS, MINNESOTA FALLS INTERNATIONAL UNITED STATES IPL ELCENTRO, CALIFORNIA IMPERIALCOUNTY UNITED STATES IRC CIRCLE, ALASKA CIRCLE CITY UNITED STATES IRK KIRKSVILLE, MISSOURI KIRKSVILLE MUNICIPAL UNITED STATES ISL ISABELPASS, ALASKA ISABELPASS UNITED STATES ISN WILLISTON, NORTH DAKOTA SLOULIN FIELD INTL UNITED STATES IWD IRONWOOD, MICHIGAN GOGEBIC COUNTY UNITED STATES JBR JONESBORO, ARKANSAS UNITED STATES JMS JAMESTOWN, NORTH DAKOTA JAMESTOWN MUNICIPAL UNITED STATES KAE KAKE, ALASKA KAKE UNITED STATES KAL KALTAG, ALASKA KALTAG UNITED STATES KBC BIRCH CREEK, ALASKA BIRCH CREEK UNITED STATES KCG CHIGNIK FISHERIES, ALASKA CHIGNIK FISHERIES UNITED STATES KCL CHIGNIK LAGOON, ALASKA CHIGNIK LAGOON UNITED STATES KCN CHERNOFSKI, ALASKA CHERNOFSKI HARBOR UNITED STATES KCQ CHIGNIK, ALASKA CHIGNIK UNITED STATES KEK EKWOK, ALASKA EKWOK UNITED STATES

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KFP FALSE PASS, ALASKA FALSE PASS UNITED STATES KGK KOLIGANEK, ALASKA NEW KOLIGANEK UNITED STATES KGX GRAYLING, ALASKA GRAYLING UNITED STATES KIB IVANOFF BAY, ALASKA IVANOF BAYSPB UNITED STATES KKA KOYUK, ALASKA KOYUK UNITED STATES KKB KITOI BAY, ALASKA KITOI BAYSPB UNITED STATES KKU EKUK, ALASKA EKUK UNITED STATES KLL LEVELOCK, ALASKA LEVELOCK UNITED STATES KLN LARSEN BAY, ALASKA LARSEN BAYSPB UNITED STATES KMO MANOKOTAK, ALASKA MANOKOTAK SPB UNITED STATES KMY MOSER BAY, ALASKA MOSER BAY UNITED STATES KNK KAKHONAK, ALASKA KAKHONAK UNITED STATES KNW NEWSTUYAHOK, ALASKA NEW STUYAHOK UNITED STATES KOT KOTLIK, ALASKA KOTLIK UNITED STATES KOY OLGABAY, ALASKA OLGABAYSPB UNITED STATES KOZ OUZINKIE, ALASKA OUZINKIE SPB UNITED STATES KPB POINT BAKER, ALASKA POINT BAKER SPB UNITED STATES KPC PORT CLARENCE, ALASKA PORT CLARENCE CGS UNITED STATES KPK PARKS, ALASKA PARKS SPB UNITED STATES KPN KIPNUK, ALASKA KIPNUK SPB UNITED STATES KPR PORT WILLIAMS, ALASKA PORTWILLIAMS SPB UNITED STATES KPV PERRYVILLE, ALASKA PERRYVILLE SPB UNITED STATES KPY PORT BAILEY, ALASKA PORT BAILEY SPB UNITED STATES KQA AKUTAN, ALASKA AKUTAN UNITED STATES KSM ST. MARY’S, ALASKA SAINT MARYS UNITED STATES KTS BREVIG MISSION, ALASKA BREVIG MISSION UNITED STATES KVC KING COVE, ALASKA KING COVE UNITED STATES KVL KIVALINA, ALASKA KIVALINA UNITED STATES KWK KWIGILLINGOK, ALASKA KWIGILLINGOK UNITED STATES KWP WEST POINT, ALASKA WEST POINT VILLAGE UNITED STATES KYK KARLUK, ALASKA KARLUK UNITED STATES KYU KOYUKUK, ALASKA KOYUKUK UNITED STATES KZB ZACHAR BAY, ALASKA ZACHAR BAYSPB UNITED STATES LAA LAMAR, COLORADO LAMAR FIELD UNITED STATES LAR LARAMIE, WYOMING GENERALBREES FIELD UNITED STATES LBF NORTH PLATTE, NEBRASKA LEE BIRD FIELD UNITED STATES LBL LIBERAL, KANSAS LIBERALMUNICIPAL UNITED STATES LMA MINCHUMINA, ALASKA MINCHUMINA UNITED STATES LPW LITTLE PORTWALTER, ALASKA LITTLE PORTWALTER UNITED STATES LRD LAREDO, TEXAS LAREDO INTL UNITED STATES LUR CAPE LISBURNE, ALASKA CAPE LISBURNE AFS UNITED STATES LVD LIME VILLAGE, ALASKA LIME VILLAGE UNITED STATES LWS LEWISTON, IDAHO NEZ PERCE COUNTY UNITED STATES LWT LEWISTOWN, MONTANA LEWISTOWN MUNICIPAL UNITED STATES MBL MANISTEE, MICHIGAN UNITED STATES MCE MERCED, CALIFORNIA MERCED MUNICIPAL UNITED STATES MCG MCGRATH, ALASKA MCGRATH UNITED STATES MCK MC COOK, NEBRASKA MC COOK MUNICIPAL UNITED STATES MCN MACON, GEORGIA LEWIS B WILSON UNITED STATES MDH CARBONDALE, ILLINOIS SOUTHERN ILLINOIS UNITED STATES MEI MERIDIAN, MISSISSIPPI KEY FIELD UNITED STATES MHK MANHATTAN/JCT.CTY/FT.RILEY, KANSAS MANHATTAN MUNICIPAL UNITED STATES MHM MINCHUMINA, ALASKA MINCHUMINA UNITED STATES MKT MANKATO, MINNESOTA UNITED STATES MLC MC ALESTER, OKLAHOMA MC ALESTER MUNICIPAL UNITED STATES MLS MILES CITY, MONTANA MILES CITYMUNICIPAL UNITED STATES MLY MANLEY HOTSPRINGS, ALASKA MANLEY HOTSPRINGS UNITED STATES MMH MAMMOTH LAKES, CALIFORNIA MAMMOTH LAKES UNITED STATES

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MOT MINOT, NORTH DAKOTA MINOT INTERNATIONAL UNITED STATES MOU MOUNTAIN VILLAGE, ALASKA MOUNTAIN VILLAGE UNITED STATES MQT MARQUETTE, MICHIGAN MARQUETTE COUNTY UNITED STATES MSS MASSENA, NEWYORK RICHARDS FIELD UNITED STATES MTO MATTOON, ILLINOIS UNITED STATES MUE KAMUELA, HAWAII UNITED STATES MVM KAYENTA, ARIZONA MONUMENTVALLEY UNITED STATES MVN MT. VERNON, ILLINOIS UNITED STATES MWA MARION, ILLINOIS WILLIAMSON COUNTY UNITED STATES MWH EPHRATA/MOSES LAKE, WASHINGTON UNITED STATES MXY MCCARTHY, ALASKA MCCARTHY UNITED STATES MYK MAYCREEK, ALASKA UNITED STATES MYU MEKORYUK, ALASKA ELLIS FIELD UNITED STATES NIB NIKOLAI, ALASKA NIKOLAI UNITED STATES NLG NELSON LAGOON, ALASKA NELSON LAGOON UNITED STATES NME NIGHTMUTE, ALASKA NIGHTMUTE UNITED STATES NNK NAKNEK, ALASKA NAKNEK UNITED STATES NNL NONDALTON, ALASKA NONDALTON UNITED STATES NUI NUIQSUT, ALASKA NUIQSUT UNITED STATES NUL NULATO, ALASKA NULATO UNITED STATES OBU KOBUK, ALASKA KOBUK UNITED STATES OFK NORFOLK, NEBRASKA UNITED STATES OGS OGDENSBURG, NEWYORK OGDENSBURG MUNICIPAL UNITED STATES OLF WOLF POINT, MONTANA WOLF POINT INTL UNITED STATES OLH OLD HARBOR, ALASKA OLD HARBOR SPB UNITED STATES OME NOME, ALASKA NOME UNITED STATES OOK TOKSOOK, ALASKA TOKSOOK BAY UNITED STATES ORH WORCESTER, MASSACHUSETTS WORCESTER MUNICIPAL UNITED STATES ORI PORT LIONS, ALASKA PORT LIONS SPB UNITED STATES ORT NORTHWAY, ALASKA NORTHWAY UNITED STATES ORV NOORVIK, ALASKA ROBERT CURTIS MEML UNITED STATES OTM OTTUMWA, IOWA UNITED STATES OTZ KOTZEBUE, ALASKA RALPH WIEN MEMORIAL UNITED STATES PAH PADUCAH, KENTUCKY BARKLEYREGIONAL UNITED STATES PCA PORTAGE CREEK, ALASKA PORTAGE CREEK UNITED STATES PCE PAINTER CREEK, ALASKA PAINTER CREEK UNITED STATES PDB PEDRO BAY, ALASKA PEDRO BAY UNITED STATES PFA PAF WARREN, ALASKA PAF WARREN UNITED STATES PGA PAGE, ARIZONA PAGE UNITED STATES PGV GREENVILLE, NORTH CAROLINA PITT-GREENVILLE UNITED STATES PHO POINT HOPE, ALASKA POINT HOPE MUNICIPAL UNITED STATES PIP PILOT POINT, ALASKA PILOT POINT UNITED STATES PIR PIERRE, SOUTH DAKOTA PIERRE MUNICIPAL UNITED STATES PIZ POINT LAY, ALASKA POINT LAYDEW STN UNITED STATES PML PORT MOLLER, ALASKA PORT MOLLER AFS UNITED STATES PNC PONCACITY, OKLAHOMA PONCACITY MUNICIPAL UNITED STATES PNF PETERSON’S POINT, ALASKA PETERSON’S POINT UNITED STATES PPC PROSPECT CREEK, ALASKA PROSPECT CREEK UNITED STATES PPV PORT PROTECTION, ALASKA PORT PROTECTION UNITED STATES PQI PRESQUE ISLE, MAINE PRESQUE ISLE MUNI UNITED STATES PQS PILOT STATION, ALASKA PILOT STATION UNITED STATES PRC PRESCOTT, ARIZONA PRESCOTT MUN UNITED STATES PSG PETERSBURG, ALASKA PETERSBURG MUNICIPAL UNITED STATES PTA PORTALSWORTH, ALASKA PORTALSWORTH UNITED STATES PTD PORTALEXANDER, ALASKA PORTALEXANDER UNITED STATES PTH PORT HEIDEN, ALASKA PORT HEIDEN UNITED STATES PTL PORTARMSTRONG, ALASKA PORTARMSTRONG UNITED STATES PTU PLATINUM, ALASKA PLATINUM UNITED STATES

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RBH BROOKS LODGE, ALASKA BROOKS LODGE UNITED STATES RBY RUBY, ALASKA RUBY UNITED STATES RDB RED DOG, ALASKA RED DOG MINE UNITED STATES RDD REDDING, CALIFORNIA REDDING MUNICIPAL UNITED STATES RDM REDMOND, OREGON ROBERTS FIELD UNITED STATES RDV RED DEVIL, ALASKA RED DEVIL UNITED STATES RIW RIVERTON, WYOMING RIVERTON MUNICIPAL UNITED STATES RKD ROCKLAND, MAINE KNOX COUNTYREGIONAL UNITED STATES RKS ROCK SPRINGS, WYOMING SWEETWATER COUNTY UNITED STATES RMP RAMPART, ALASKA RAMPART UNITED STATES ROW ROSWELL, NEW MEXICO ROSWELLINDUSTRIAL UNITED STATES RQI NIXON FORK MINE, ALASKA NIXON FORK MINE UNITED STATES RTN RATON, NEW MEXICO CREWS FIELD UNITED STATES RUI RUIDOSO, NEW MEXICO RUIDOSO MUNICIPAL UNITED STATES RUT RUTLAND, VERMONT RUTLAND STATE UNITED STATES RWB ROWAN BAY, ALASKA ROWAN BAY UNITED STATES SBY SALISBURY, MARYLAND WICOMICO COUNTY UNITED STATES SCC DEADHORSE, ALASKA DEADHORSE UNITED STATES SCM SCAMMON BAY, ALASKA SCAMMON BAYSPB UNITED STATES SDP SAND POINT, ALASKA SAND POINT MUNICIPAL UNITED STATES SDX SEDONA, ARIZONA SEDONA UNITED STATES SDY SIDNEY, MONTANA RICHARD MUNICIPAL UNITED STATES SGU ST. GEORGE, UTAH ST. GEORGE MUNICIPAL UNITED STATES SGY SKAGWAY, ALASKA SKAGWAY MUNICIPAL UNITED STATES SHD STAUNTON, VIRGINIA SHENANDOAH VALLEY UNITED STATES SHG SHUNGNAK, ALASKA SHUNGNAK UNITED STATES SHH SHISHMAREF, ALASKA SHISHMAREF UNITED STATES SHR SHERIDAN, WYOMING SHERIDAN COUNTY UNITED STATES SHX SHAGELUK, ALASKA SHAGELUK UNITED STATES SIT SITKA, ALASKA SITKA UNITED STATES SJT SAN ANGELO, TEXAS MATHIS FIELD UNITED STATES SKK SHAKTOOLIK, ALASKA SHAKTOOLIK UNITED STATES SLN SALINA, KANSAS SALINAMUNICIPAL UNITED STATES SLQ SLEETMUTE, ALASKA SLEETMUTE UNITED STATES SMK ST. MICHAEL, ALASKA ST. MICHAEL UNITED STATES SMU SHEEPMOUNTAIN, ALASKA SHEEP MOUNTAIN UNITED STATES SNP ST. PAULISLAND, ALASKA SAINT PAULISLAND UNITED STATES SOW SHOW LOW, ARIZONA SHOW LOW UNITED STATES SPS WICHITAFALLS, TEXAS SHEPPARD AFB UNITED STATES SPW SPENCER, IOWA SPENCER MUNICIPAL UNITED STATES SQI STERLING/ROCK FALLS, ILLINOIS UNITED STATES SRV STONYRIVER, ALASKA STONY RIVER SKYPARK UNITED STATES STG ST. GEORGE, ALASKA ST. GEORGE ISLAND UNITED STATES SUN SUN VALLEY, IDAHO FRIEDMAN MEMORIAL UNITED STATES SVA SAVOONGA, ALASKA SAVOONGA UNITED STATES SVC SILVER CITY, NEW MEXICO GRANT COUNTY UNITED STATES SVS STEVENS VILLAGE, ALASKA STEVENS VILLAGE UNITED STATES SVW SPARREVOHN, ALASKA SPARREVOHN AFS UNITED STATES SWD SEWARD, ALASKA UNITED STATES SXP SHELDON POINT, ALASKA SHELDON POINT SPB UNITED STATES SYA SHEMYAISLAND, ALASKA SHEMYAAFB UNITED STATES SYB SEAL BAY, ALASKA SEAL BAY UNITED STATES SYD SIDNEY, MONTANA UNITED STATES TAL TANANA, ALASKA RALPH M CALHOUN MEML UNITED STATES TBN FT. LEONARD WOOD, MISSOURI FORNEYAAF UNITED STATES TCL TUSCALOOSA, ALABAMA VAN DE GRAAF UNITED STATES TCT TAKOTNA, ALASKA TAKOTNA UNITED STATES TEH TETLIN, ALASKA TETLIN UNITED STATES

1997–42 I R B 17 October 20 1997

TEX TELLURIDE, COLORADO TELLURIDE REGIONAL UNITED STATES TKI TOKEEN, ALASKA TOKEEN UNITED STATES TKJ TOK, ALASKA TOK UNITED STATES TLA TELLER, ALASKA TELLER UNITED STATES TLF TELIDA, ALASKA TELIDA UNITED STATES TLJ TATALINE, ALASKA TATALINAAFS UNITED STATES TNC TIN CITY, ALASKA TIN CITYAFS UNITED STATES TNK TUNUNAK, ALASKA TUNUNAK UNITED STATES TOG TOGIAK, ALASKA TOGIAK VILLAGE UNITED STATES TUP TUPELO, MISSISSIPPI C D LEMONS MUNICIPAL UNITED STATES TVF THIEF RIVER FALLS, MINNESOTA THIEF RIVER FALLS UNITED STATES TWA TWIN HILLS, ALASKA TWIN HILLS UNITED STATES TWF TWIN FALLS, IDAHO CITY COUNTY UNITED STATES TYR TYLER, TEXAS POUNDS FIELD UNITED STATES UGB PILOT POINT, ALASKA UGASHIK BAY UNITED STATES UGI UGANIK, ALASKA UGANIK UNITED STATES UIN QUINCY, ILLINOIS BALDWIN FIELD UNITED STATES UMT UMIAT, ALASKA UMIAT UNITED STATES UNK UNALAKLEET, ALASKA UNALAKLEET UNITED STATES UTO UTOPIA, ALASKA INDIAN MOUNTAIN AFS UNITED STATES UUK KUPARUK, ALASKA KUPARUK UNITED STATES UXR MONUMENTVALLEY, UTAH MONUMENT VALLEY UNITED STATES VAK CHEVAK, ALASKA CHEVAK UNITED STATES VCT VICTORIA, TEXAS COUNTY-FOSTER UNITED STATES VDZ VALDEZ, ALASKA VALDEZ MUNICIPAL UNITED STATES VEE VENETIE, ALASKA VENETIE UNITED STATES VEL VERNAL, UTAH VERNAL UNITED STATES VIS VISALIA, CALIFORNIA VISALIA MUNICIPAL UNITED STATES VZM JENSENS STRIP, ALASKA JENSENS STRIP UNITED STATES VZN WILDMAN CREEK, ALASKA WILDMAN CREEK UNITED STATES VZR KATMAI BAY, ALASKA KATMAI BAY UNITED STATES VZY KATMAI LODGE, ALASKA KATMAI LODGE UNITED STATES WAA WALES, ALASKA WALES UNITED STATES WBB STEBBINS, ALASKA STEBBINS UNITED STATES WBQ BEAVER, ALASKA BEAVER UNITED STATES WCR CHANDALAR, ALASKA CHANDALAR LAKE UNITED STATES WDG ENID, OKLAHOMA ENID WOODRING MUNI UNITED STATES WFK FRENCHVILLE, MAINE FRENCHVILLE UNITED STATES WKK ALEKNAGIK, ALASKA ALEKNAGIK UNITED STATES WLB LABOUCHERE BAY, ALASKA LABOUCHERE BAY UNITED STATES WLK SELAWIK, ALASKA SELAWIK UNITED STATES WMH MOUNTAIN HOME, ARKANSAS MOUNTAIN HOME MUNI UNITED STATES WMO WHITE MOUNTAIN, ALASKA WHITE MOUNTAIN UNITED STATES WRG WRANGELL, ALASKA WRANGELL SPB UNITED STATES WRL WORLAND, WYOMING WORLAND MUNICIPAL UNITED STATES WSN SOUTH NAKNEK, ALASKA SOUTH NAKNEK UNITED STATES WTK NOATAK, ALASKA NOATAK UNITED STATES WWP WHALE PASS, ALASKA WHALE PASS UNITED STATES WWT NEWTOK, ALASKA NEWTOK UNITED STATES WYS WESTYELLOWSTONE, MONTANA YELLOWSTONE UNITED STATES YAK YAKUTAT, ALASKA YAKUTAT UNITED STATES YKN YANKTON, SOUTH DAKOTA CHAN GURNEYMUNI UNITED STATES YUM YUMA, ARIZONA YUMAINTERNATIONAL UNITED STATES ZXF ILLINOIS CREEK, ALASKA ILLINOIS CREEK UNITED STATES ZXO ELCAPITAN, ALASKA ELCAPITAN PEAK UNITED STATES

*Rev. Proc. 97–46, which was “dropped” on September 30, 1997, includes Mitchell, South Dakota, as one of the listed rural airports for calendar year 1997. That revenue procedure is incorrect . Mitchell, South Dakota has been deleted from the corrected version of rev. Proc. 97–46 that appears in this Bulletin.

October 20 1997 18 1997–42 I R B

.02 Where transportation involves two or more segments, at least one of which begins or ends at a rural airport and at least one of which does not, the 7.5 percent rate is applied to the rural portion of the transportation and the nonrural rate is applied to the nonrural portion. The rural portion is determined by calculating the number of great circle miles in those segments beginning or ending at rural airports and the total number of great circle miles in all segments of the transportation. The fraction formed by using the great circle miles of the rural portion as the numerator and the total great circle miles as the denominator is multiplied by the amount paid for the transportation. The result is the portion of the total amount paid that is subject to the 7.5 percent rate. The remaining portion of the total amount paid is subject to the nonrural rate. In addition, all segments not beginning or ending at rural airports are subject to the segment tax.