Home/U.S. Code/Title 45/Ch. SUBCHAPTER VI—MISCELLANEOUS PROVISIONS/§ 794
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Tax payments to States

45 U.S.C. § 794
Title45 — Railroads
ChapterSUBCHAPTER VI—MISCELLANEOUS PROVISIONS

This text of 45 U.S.C. § 794 (Tax payments to States) 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
45 U.S.C. § 794.

Text

(a)Notwithstanding any other provision of law, no railroad in reorganization shall withhold from any State, or any political subdivision thereof, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant thereof.
(b)Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection shall be fined not more than $10,000 for each such violation.

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Related

In re Penn Central Transportation Co.
547 F.2d 208 (Third Circuit, 1976)
1 case citations
In re Penn Central Transportation Co.
430 F. Supp. 467 (E.D. Pennsylvania, 1977)
In the Matter of Penn Central Transportation Company, Debtor. Appeal of City of New York, in No. 76-1083. Appeal of Trave Lodge International, Inc., in No. 76-1122
547 F.2d 208 (Third Circuit, 1976)

Source Credit

History

(Pub. L. 93–236, title VI, §605, as added Pub. L. 94–5, §9, Feb. 28, 1975, 89 Stat. 9.)

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Bluebook (online)
45 U.S.C. § 794, Counsel Stack Legal Research, https://law.counselstack.com/usc/45/794.