§ 118. Limitations
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/usc/title-4/section-118A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)
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- Pub. L. 106–252, § 2(a)
- 114 Stat. 627
- section 3 of Pub. L. 106–252
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§ 118
Limitations
Pub. L.Pub. L. 106–252, § 2(a)
Stat.114 Stat. 627
Pub. L.section 3 of Pub. L. 106–252
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