2012 US Code
Title 49 - Transportation
Subtitle IV - INTERSTATE TRANSPORTATION (§§ 10101 - 16106)
Part B - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS (§§ 13101 - 14916)
Chapter 145 - FEDERAL-STATE RELATIONS (§§ 14501 - 14506)
Section 14503 - Withholding State and local income tax by certain carriers
Publication Title | United States Code, 2012 Edition, 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 B - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS CHAPTER 145 - FEDERAL-STATE RELATIONS Sec. 14503 - Withholding State and local income tax by certain carriers |
Contains | section 14503 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Added Pub. L. 104-88, title I, §103, Dec. 29, 1995, 109 Stat. 901. |
Statutes at Large Reference | 109 Stat. 901 |
Public Law References | Public Law 104-88 |
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(a)
(1)
(2)
(b)
(1)
(2)
(A) the State and subdivision of residence of the employee (as shown on the employment records of the carrier); and
(B) the State and subdivision in which the employee earned more than 50 percent of the pay received by the employee from the carrier during the preceding calendar year.
(3)
(c)
(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 901.)
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).
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