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OCR: inatory exemptions from its reach Again, Congress is perfectly capable addressing in-lieu taxes specifically when i1 so inlends. Airport Airway Impror 'ement Act of 1982. app 51 13(d) (3) (subsection prohibiting State from imposing discriminatory taxcs OT air carriers "shall not apply to any in licu tax which wholly utilized for and acronautical purposes scc Western Air Lines, Inc Board Equalization, 480 U.S 123 (1987 In l1503{b}{4 by contrast, Con gress acted broadly and without ny exclusions Here aS in Burlington Nurthern Oklahoma Tax Commission 454. 461 1987 "he language of 11503 plainly declares the congressional purpose That purpose SEM, prevent discrimination against railroads in any form Whatsoever. Ogilvie Stale Ba. of Equalization, 657 2d 204 210 (8th r cert denied, 454 U.s 1086 ( ...