2014 US Code
Title 49 - Transportation (Sections 101 - 80504)
Subtitle IV - Interstate Transportation (Sections 10101 - 16106)
Part A - Rail (Sections 10101 - 11908)
Chapter 115 - Federal-State Relations (Sections 11501 - 11502)
Sec. 11502 - Withholding State and local income tax by rail carriers
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 49 - TRANSPORTATION |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART A - RAIL CHAPTER 115 - FEDERAL-STATE RELATIONS Sec. 11502 - Withholding State and local income tax by rail carriers |
| Contains | section 11502 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Added Pub. L. 104-88, title I, §102(a), Dec. 29, 1995, 109 Stat. 844. |
| Statutes at Large References | 92 Stat. 1445, 1446, 1448, 1449 94 Stat. 823 96 Stat. 1122, 1128 98 Stat. 2031 100 Stat. 2998 104 Stat. 296 105 Stat. 2146 108 Stat. 1378 109 Stat. 844 |
| Public and Private Laws | Public Law 95-473, Public Law 96-296, Public Law 97-261, Public Law 98-473, Public Law 99-521, Public Law 101-322, Public Law 102-240, Public Law 103-272, Public Law 104-88 |
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(a) No part of the compensation paid by a rail carrier providing transportation subject to the jurisdiction of the Board under this part to an employee who performs regularly assigned duties as such an employee on a railroad in more than one State shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee's residence.
(b) A rail carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee.
(Added Pub. L. 104–88, title I, §102(a), Dec. 29, 1995, 109 Stat. 844.)
PRIOR PROVISIONSProvisions similar to those in this section were contained in section 11504 of this title prior to the general amendment of this subtitle by Pub. L. 104–88, §102(a).
Prior sections 11502 to 11507 were omitted in the general amendment of this subtitle by Pub. L. 104–88, §102(a).
Section 11502, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1445, related to conferences and joint hearings with State authorities.
Section 11503, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1445, related to tax discrimination against rail transportation property. See section 11501 of this title.
Section 11503a, added Pub. L. 96–296, §31(a)(1), July 1, 1980, 94 Stat. 823; amended Pub. L. 97–261, §20, Sept. 20, 1982, 96 Stat. 1122, related to tax discrimination against motor carrier transportation property. See section 14502 of this title.
Section 11504, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1446; Pub. L. 97–261, §29(d), Sept. 20, 1982, 96 Stat. 1128; Pub. L. 101–322, §7, July 6, 1990, 104 Stat. 296; Pub. L. 103–272, §5(m)(33), July 5, 1994, 108 Stat. 1378, related to withholding State and local income tax by certain carriers. See sections 11502 and 14503 of this title.
Section 11505, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 99–521, §11(b), Oct. 22, 1986, 100 Stat. 2998, related to State action to enjoin rail carriers from certain actions.
Section 11506, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 102–240, title IV, §4005, Dec. 18, 1991, 105 Stat. 2146, related to registration of motor carriers by a State.
Section 11507, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1449; Pub. L. 98–473, title II, §233, Oct. 12, 1984, 98 Stat. 2031, related to prison-made property governed by State law.
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