2011 US Code
Title 36 - Patriotic and National Observances, Ceremonies, Andorganizations
Subtitle II - Patriotic and National Organizations (§§ 10101 - 240112)
Part B - Organizations (§§ 20101 - 240112)
Chapter 2203 - UNITED STATES CAPITOL HISTORICAL SOCIETY (§§ 220301 - 220315)
Section 220307 - Tax exemption

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Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDORGANIZATIONS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDORGANIZATIONS
Subtitle II - Patriotic and National Organizations
Part B - Organizations
CHAPTER 2203 - UNITED STATES CAPITOL HISTORICAL SOCIETY
Sec. 220307 - Tax exemption
Containssection 220307
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawYes
Dispositionstandard
Source CreditPub. L. 105-225, Aug. 12, 1998, 112 Stat. 1464.
Statutes at Large References96 Stat. 2364
112 Stat. 1464
Public Law ReferencesPublic Law 95-493, Public Law 97-447, Public Law 105-225

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36 USC § 220307 (2011)
§220307. Tax exemption

Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
220307 36:1219. Oct. 20, 1978, Pub. L. 95–493, §19, as added Jan. 12, 1983, Pub. L. 97–447, 96 Stat. 2364.

The words “or title 47, chapter 26 of the District of Columbia Code (1973)” (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words “in connection with activities conducted” are substituted for “applicable to taxable events occurring” for clarity. The words “occurring . . . on or after January 1, 1964” are omitted as obsolete.

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