4 U.S.C. § 118 — Limitations

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Limitations

4 U.S.C. § 118

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This text of 4 U.S.C. § 118 (Limitations) 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

4 U.S.C. § 118.

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.

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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

History

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

Editorial Notes

Statutory Notes and Related Subsidiaries

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.

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Bluebook (online)

4 U.S.C. § 118, Counsel Stack Legal Research, https://law.counselstack.com/usc/4/118.