2021 US Code
Title 45 - Railroads
Chapter 16 - Regional Rail Reorganization
Subchapter VI - Miscellaneous Provisions
Sec. 794 - Tax payments to States

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Citation 45 U.S.C. § 794 (2021)
Section Name §794. Tax payments to States
Section Text

(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.

Source Credit

(Pub. L. 93–236, title VI, §605, as added Pub. L. 94–5, §9, Feb. 28, 1975, 89 Stat. 9.)

Publication Title United States Code, 2018 Edition, Supplement 3, 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 2021
Laws In Effect As Of Date January 3, 2022
Positive Law No
Disposition standard
Statutes at Large References 89 Stat. 9
Public Law References Public Law 93-236, Public Law 94-5
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