38 U.S.C. § 8167 — Exemption from State and local taxes
submitted 35 years ago by Pub. L. 102-86 to r/title-38-VETERANS-BENEFITS · 88 words · no verdicts yet
This section subjects improvements and operations on enhanced-use lease land to applicable taxes, fees, and assessments. It exempts the United States’ underlying fee title from State and local taxes, fees, and assessments.
(a) Improvements and Operations Not Exempted .— The improvements and operations on land leased by a person with an enhanced-use lease* from the Secretary* shall be subject to all applicable provisions of Federal, State*, or local law relating to taxation, fees, and assessments. (b) Underlying Fee Title Interest Exempted .— The underlying fee title interest of the United States in any land subject to an enhanced-use lease shall not be subject, directly or indirectly, to any provision of State or local law relating to taxation, fees, or assessments.
The improvements and operations on land leased by a person with an enhanced-use lease* from the Secretary* shall be subject to all applicable provisions of Federal, State*, or local law relating to taxation, fees, and assessments.
The underlying fee title interest of the United States in any land subject to an enhanced-use lease shall not be subject, directly or indirectly, to any provision of State or local law relating to taxation, fees, or assessments.
Source credit: (Added Pub. L. 102–86, title IV, § 401(a), Aug. 14, 1991, 105 Stat. 421; amended Pub. L. 112—154, title II, § 211(h), Aug. 6, 2012, 126 Stat. 1181.)
- 1991Enacted · Pub. L. 102-86 · 105 Stat. 421
- 2012Amended · Pub. L. 112-154 · 126 Stat. 1181
A history note hasn’t been published yet. The record shows enactment by Pub. L. 102-86 on 1991-08-14.
all 0 arguments · sorted by: best
no arguments yet — make the first case