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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 14 - Aeronautics and Space |
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Chapter II - Office of the Secretary, Department of Transportation (Aviation Proceedings) |
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SubChapter A - Economic Regulations |
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Part 241 - Uniform System of Accounts and Reports for Large Certificated Air Carriers |
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Transport Expenses |
§ 241.69 - Taxes—Other Than Payroll.
Latest version.
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(a) Record here all taxes levied against the air carrier not otherwise provided for including nonrefundable aircraft fuel and oil taxes. Interest and penalties on delinquent taxes shall not be charged to this account but to profit
and loss accounts 82 Other Interest and 89.9 Other Miscellaneous Nonoperating Debits, respectively. (b) Entries to this account shall clearly reveal each kind of tax and the governmental agency to which paid or payable.