1.    The provisions of chapter 57-06 not in conflict with this chapter apply to the assessment of express companies and air transportation companies.

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2.    For purposes of this chapter, an “air carrier transportation company” or “air transportation company” includes any other certified air carrier that:

a.    Shares a flight designator code with the air carrier transportation company; b.    Operates under the same trade name as the air carrier transportation company; or c.    Operates under the same livery as the air carrier transportation company.