2016 US Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - The States
Sec. 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

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Citation 4 U.S.C. § 115 (2016)
Section Name §115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Section Text

Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.

Source Credit

(Added Pub. L. 105–261, div. A, title X, §1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)

Editorial Notes EFFECTIVE DATE

Pub. L. 105–261, div. A, title X, §1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: "The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998]."

Publication Title United States Code, 2012 Edition, Supplement 4, Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Sec. 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Contains section 115
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law Yes
Disposition standard
Statutes at Large References 112 Stat. 2138
Public Law References Public Law 105-261
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