2011 US Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - THE STATES (§§ 101 - 126)
Section 111 - Same; taxation affecting Federal employees; income tax
View MetadataPublication Title | United States Code, 2006 Edition, Supplement 5, Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES CHAPTER 4 - THE STATES Sec. 111 - Same; taxation affecting Federal employees; income tax |
Contains | section 111 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Added Pub. L. 89-554, §2(c), Sept. 6, 1966, 80 Stat. 608; amended Pub. L. 105-261, div. A, title X, §1075(b)(1), Oct. 17, 1998, 112 Stat. 2138. |
Statutes at Large References | 53 Stat. 575 80 Stat. 608 112 Stat. 2138, 2139 |
Public Law References | Public Law 89-554, Public Law 105-261 |
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(a)
(b)
(1) which is owned by the United States;
(2) which is located on the Columbia River; and
(3) portions of which are within the States of Oregon and Washington,
shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
(c)
(1) which is owned by the United States;
(2) which is located on the Missouri River; and
(3) portions of which are within the States of South Dakota and Nebraska,
shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
(Added Pub. L. 89–554, §2(c), Sept. 6, 1966, 80 Stat. 608; amended Pub. L. 105–261, div. A, title X, §1075(b)(1), Oct. 17, 1998, 112 Stat. 2138.)
Derivation | U.S. Code | Revised Statutes and Statutes at Large |
---|---|---|
5 U.S.C. 84a | Apr. 12, 1939, ch. 59, §4, 53 Stat. 575. |
The words “received after December 31, 1938,” are omitted as obsolete. The words “pay or” are added before “compensation” for clarity as the word “pay” is used throughout title 5, United States Code, to refer to the remuneration, salary, wages, or compensation for the personal services of a Federal employee. The word “territory” is not capitalized as there are no longer any “Territories.” The words “to tax such compensation” are omitted as unnecessary.
Amendments1998—Pub. L. 105–261 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c).
Effective Date of 1998 AmendmentPub. L. 105–261, div. A, title X, §1075(b)(2), Oct. 17, 1998, 112 Stat. 2139, provided that: “The amendment made by this subsection [amending this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”
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