§ 7275.
(a)
Tickets
In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of—
(1)
the amount paid for such transportation, and
(2)
the taxes imposed by subsections (a) and (b) of section 4261.
(b)
Advertising
(1)
state such cost as the total of (A) the amount to be paid for such transportation, and (B) the taxes imposed by sections 4261(a), (b), and (c), and
(2)
if any such advertising states separately the amount to be paid for such transportation or the amount of such taxes, state such total at least as prominently as the more prominently stated of the amount to be paid for such transportation or the amount of such taxes and shall describe such taxes substantially as: “user taxes to pay for airport construction and airway safety and operations”.
(Added [Pub. L. 91–258, title II, § 203(c)(1)], May 21, 1970, [84 Stat. 239]; amended [Pub. L. 91–680, § 3], Jan. 12, 1971, [84 Stat. 2064]; [Pub. L. 97–248, title II, § 281A(b)(1)], Sept. 3, 1982, [96 Stat. 567]; [Pub. L. 112–95, title XI, § 1104(a)], Feb. 14, 2012, [126 Stat. 151]; [Pub. L. 115–141, div. U, title IV, § 401(a)(323)], Mar. 23, 2018, [132 Stat. 1199].)