Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1244 (2026)

Taxation of air carriers; definitions

✓ current as of July 2026

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As used in sections 77-1244 to 77-1246:

(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.

Notes of Decisions

Cited in 4 cases, 1951–1991 · leading case: Mid-Continent Airlines, Inc. v. State Bd. of Equalization & Assessment, 48 N.W.2d 81 (Neb. 1951).

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Mid-Continent Airlines, Inc. v. State Bd. of Equalization & Assessment, 48 N.W.2d 81 (Neb. 1951). · cites it 2× “The statutory provisions with reference to the taxation of Mid-Continent, here involved, are sections 77-1244 to 77-1250, R. R. S. 1943.”

Mid-Continent Airlines, Inc. v. Nebraska State Bd. of Equalization & Assessment, 105 F. Supp. 188 (D. Neb. 1952). · cites it 3× “In its complaint the plaintiff prays for a decree invalidating Sections 77-1244 to 1250, R.S.Neb.1943, Reissue of 1950 1 , and enjoining the defendants from performing any of its provisions and from taking any steps for the enforcement against the plaintiff of the taxes for 1950…”

United Airlines v. State Bd. of Equalization & Assessment, 466 N.W.2d 83 (Neb. 1991). · cites it 4× “On August 11,1989, United’s representative appeared before the Board and asked that United’s property be equalized with that of other centrally assessed taxpayers, including railroads and carline companies.”

Mid-Continent Airlines, Inc. v. Nebraska State Bd. of Equalization, 59 N.W.2d 746 (Neb. 1953). “This is an original action for a declaratory judgment commenced in this court to test the validity of sections 77-1244 to 77-1250, R. R. S. 1943.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.