FEDERAL · 4 U.S.C. · Chapter 4
Limitations
Current through Pub. L. 119-102
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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Related
City of Seattle v. T-Mobile West Corp.
397 P.3d 931 (Court of Appeals of Washington, 2017)
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.
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.