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36 U.S.C. § 220307 — Tax exemption

submitted 28 years ago by Pub. L. 105-225 to r/title-36-PATRIOTIC-AND-NATIONAL-OBSERVANCES-CEREMONIES-AND-ORGANIZATIONS · 53 words · no verdicts yet

in plain englishAI-generated · not legal advice

The U.S. Capitol Historical Society doesn't have to pay or collect certain taxes for activities it runs at or on the grounds of the Capitol. This applies even though other federal and D.C. tax laws normally would require it.

Despite section 105 of title 4 of the United States Code, or any part of the District of Columbia Code, the corporation does not have to pay, collect, or account for any tax named in those laws, in connection with activities it carries out within or on the grounds of the U.S. Capitol Building.

the actual law source: uscode.house.gov ↗public domain

Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.

Source credit: (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)

history & why it existsrecord from the source credit
  • 1998Enacted · Pub. L. 105-225 · 112 Stat. 1464

A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-225 on 1998-08-12.

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