45 U.S.C. § 794 — Tax payments to States
submitted 51 years ago by Pub. L. 93-236 to r/title-45-RAILROADS · 86 words · no verdicts yet
This section requires a railroad in reorganization to pay States and their political subdivisions the tax amounts it collected from tenants. A violation may result in a fine of up to $10,000 for each violation.
(a) Despite any other law, no railroad in reorganization* must withhold from any State, or any political subdivision of it, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant of it. (b) Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection must be fined not more than $10,000 for each such violation.
Notwithstanding any other provision of law, no railroad in reorganization* shall withhold from any State, or any political subdivision thereof, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant thereof.
Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection shall be fined not more than $10,000 for each such violation.
Source credit: (Pub. L. 93–236, title VI, § 605, as added Pub. L. 94–5, § 9, Feb. 28, 1975, 89 Stat. 9.)
- 1975Enacted · Pub. L. 93-236 · 89 Stat. 9
A history note hasn’t been published yet. The record shows enactment by Pub. L. 93-236 on 1975-02-28.
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