2017 US Code
Title 36 - Patriotic and National Observances, Ceremonies, and Organizations
Subtitle II - Patriotic and National Organizations
Part B - Organizations
Chapter 2203 - United States Capitol Historical Society
Sec. 220307 - Tax exemption

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Citation 36 U.S.C. § 220307 (2017)
Section Name §220307. Tax exemption
Section Text

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.

Source Credit

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

Editorial Notes
Historical and Revision Notes
Revised SectionSource (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.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Subtitle II - Patriotic and National Organizations
Part B - Organizations
CHAPTER 2203 - UNITED STATES CAPITOL HISTORICAL SOCIETY
Sec. 220307 - Tax exemption
Contains section 220307
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law Yes
Disposition standard
Statutes at Large References 96 Stat. 2364
112 Stat. 1464
Public Law References Public Law 95-493, Public Law 97-447, Public Law 105-225
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