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4 U.S.C. § 118 — Limitations

submitted 26 years ago by Pub. L. 106-252 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 70 words · no verdicts yet

in plain englishAI-generated · not legal advice

Sections 116 through 126 don't give any taxing jurisdiction new power to tax. They also don't change or override existing tax laws, except where these sections say so.

This section limits what sections 116 through 126 of this title can do. Those sections do not: (1) Give a taxing jurisdiction any power to impose a tax, charge, or fee that its own laws don't already let it impose; or (2) Change, weaken, replace, or allow the changing, weakening, or replacing of any taxing jurisdiction's tax laws - except in the specific ways that sections 116 through 126 expressly state.
the actual law source: uscode.house.gov ↗public domain

Sections 116 through 126 of this title do not—

(1)

provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or

(2)

modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.

Source credit: (Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)

history & why it existsrecord from the source credit
  • 2000Enacted · Pub. L. 106-252 · 114 Stat. 627

A history note hasn’t been published yet. The record shows enactment by Pub. L. 106-252 on 2000-07-28.

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