Bulletin No. 2016–13 March 28, 2016
EXCISE TAX
Internal Revenue Bulletin 2016-13 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2016–15, page 486. This notice provides guidance regarding the criteria for designation of a terminal located within a secure area of an airport as a Secured Airport Terminal (SAT) for purposes of §§ 4081 and 4082. This notice also provides procedures for the IRS to maintain an approved list of airports with such SATs. In addition, this notice provides procedures for a terminal operator to request that a terminal be placed on the SAT list.
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