2016 US Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - The States
Sec. 118 - Limitations

Download PDF
Citation 4 U.S.C. § 118 (2016)
Section Name §118. Limitations
Section Text

Sections 116 through 126 of this title do not—

(1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or

(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.

Source Credit

(Added Pub. L. 106–252, §2(a), July 28, 2000, 114 Stat. 627.)

Editorial Notes EFFECTIVE DATE; APPLICATION OF AMENDMENT

Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.

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. 118 - Limitations
Contains section 118
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law Yes
Disposition standard
Statutes at Large Reference 114 Stat. 627
Public Law References Public Law 106-252
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.