Section 57-32-01 - Applicability of public utility laws1. The provisions of chapter 57-06 not in conflict with this chapter apply to the assessment of express companies and air transportation companies.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; orc. Operates under the same livery as the air carrier transportation company.Amended by S.L. 2021 , ch. 467( HB 1214 ), § 1, eff. 1/1/2021 (for taxable years beginning after 12/31/2020).