Stephen is right.
By law the U.S. air transportation excise tax applies to the sale of air transportation, not to the transportation itself. Airlines remit this tax to the government shortly after the ticket is issued. If the passenger changes his or her schedule and forfeits the air fare on a restricted-fare ticket, the airline still owes this tax to the government.
Under the law, if an airline refunds the air fare, it is free to also refund the tax. If the airline does not refund the fare, the tax on that fare is payable to the government. The carrier DOES NOT keep the tax.
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