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Internal Revenue Bulletin:  2016-13 

March 28, 2016 

EXCISE TAX


Table of Contents

Notice 2016–15Notice 2016–15

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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