FEDERAL · 36 U.S.C. · Chapter 2203
Tax exemption
36 U.S.C. § 220307
Title36 — Patriotic and National Observances
Chapter2203 — UNITED STATES CAPITOL HISTORICAL SOCIETY
This text of 36 U.S.C. § 220307 (Tax exemption) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
36 U.S.C. § 220307.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 105
4 U.S.C. § 105
Source Credit
History
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)
Editorial Notes
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.
Cite This Page — Counsel Stack
Bluebook (online)
36 U.S.C. § 220307, Counsel Stack Legal Research, https://law.counselstack.com/usc/36/220307.