Form Ador 91-5326 - Arizona Schedule Aca - Air Carrier Apportionment - 2002

2002

ARIZONA SCHEDULE

Air Carrier Apportionment

ACA

(Applies to taxable years beginning from and after December 31, 2000)

MM

MM

DD

DD

YYYY

YYYY

MM

MM

DD

DD

YYYY

YYYY

For taxable year beginning ______/______/________, and ending ______/______/________,

Attach this schedule to the tax return

Name as shown on Form 120, 120S, 120X, or 165

Federal Employer Identifi cation Number

1 Revenue aircraft miles fl own within Arizona for fl ights beginning or ending in Arizona ...............................................................

2 Total revenue aircraft miles fl own everywhere..............................................................................................................................

3 Arizona apportionment ratio - divide line 1 by line 2. Enter result here and on Form 120, page 1, line 9; or

.

Form 120S, page 1, line 7, and Form 120S, Schedule K-1(NR); or Form 120X, page 1, line 9; or Form 165, Schedule K-1(NR).

General Instructions

Effective for taxable years beginning from and after December 31,

The numerator of the ratio is the revenue aircraft miles fl own within

2000, ARS § 43-1139 requires a taxpayer that is a qualifying air carrier

Arizona by the taxpayer’s aircraft for fl ights beginning or ending in

to use an alternate apportionment method to apportion its business

Arizona. The denominator of the ratio is the total revenue aircraft

income to Arizona.

miles fl own by the taxpayer’s aircraft everywhere.

The taxpayer must be engaged in air commerce. “Air commerce”

“Revenue aircraft miles fl own” has the same meaning prescribed by

means transporting persons or property for hire by aircraft in interstate,

the U.S. Department of Transportation uniform system of accounts and

intrastate or international transportation. FORM 120 FILERS: If the

reports for large certifi ed air carriers [14 Code of Federal Regulations,

taxpayer fi les a combined or consolidated return, the combined group

Part 241]. “Revenue aircraft miles fl own” means the aircraft miles

or the Arizona affi liated group must use this method of apportionment

fl own in revenue service. “Aircraft miles fl own” means the miles

if 50 percent or more of the taxpayer’s gross income is derived from

(computed in airport-to-airport distances) for each fl ight stage actually

air commerce. The taxpayer will apportion its business income by

completed, whether or not performed in accordance with the

means of a single apportionment ratio computed under this method for

scheduled pattern.

For this purpose, operation to a fl ag stop

all group members.

is a stage completed even though a landing is not actually

made. In cases where the interairport distances are inapplicable,

aircraft miles fl own are determined by multiplying the normal

cruising speed for the aircraft type by the airborne hours.

ADOR 91-5326 (02)