Following the announcement to establish Color Air, Braathens SAFE chose to rebrand itself. They launched a new livery, and changed their name to just Braathens. Starting with the company's first Boeing 737-700 delivered on 23 March, Braathens introduced the business class, Braathens Best, that would take up 70% of the cabin, and the economy class Braathens Back, that would be at the back of the cabin. From 1 April, a new NOK 65 tax was introduced on all domestic flights. Braathens and SAS decided to divide the cross-subsidize the taxes between their routes, something Color Air was not able to do. This was because the tax was only valid for routes within Southern Norway; Braathens and SAS could therefore tacitly collude to increase the prices to Northern Norway, and thereby subsidize their routes in Southern Norway. Color Air, on the other hand, would be forced to put the full tax on all its departures. While the government had no way to hinder the incumbents from doing this, Gudmund Restad, Minister of Finance from the Centre Party, encouraged the airlines to not "cheat", and follow the intentions of the law, even if he admitted that there was nothing the government could do to hinder the airlines from cross-subsidizing.