2013 US Code
Title 45 - Railroads
Chapter 16 - REGIONAL RAIL REORGANIZATION (§§ 701 - 797m)
Subchapter VI - MISCELLANEOUS PROVISIONS (§§ 791 - 794)
Section 794 - Tax payments to States
| Publication Title | United States Code, 2012 Edition, Supplement 1, Title 45 - RAILROADS |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 45 - RAILROADS CHAPTER 16 - REGIONAL RAIL REORGANIZATION SUBCHAPTER VI - MISCELLANEOUS PROVISIONS Sec. 794 - Tax payments to States |
| Contains | section 794 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 93-236, title VI, §605, as added Pub. L. 94-5, §9, Feb. 28, 1975, 89 Stat. 9. |
| Statutes at Large Reference | 89 Stat. 9 |
| Public Law References | Public Law 93-236, Public Law 94-5 |
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(a) 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.
(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 shall be fined not more than $10,000 for each such violation.
(Pub. L. 93–236, title VI, §605, as added Pub. L. 94–5, §9, Feb. 28, 1975, 89 Stat. 9.)
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