§ 794. Tax payments to States

106 words·~1 min read·/usc/title-45/section-794

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(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.

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

Connections3 cite this

Cited by 3 sections

U.S. Code

§ 701
Congressional declaration of policy

statute-compilations

Sec. 605
tax payments to states

statutes-at-large

Public Law 94–5
To amend the Regional Rail Reorganization Act of 11173 to increase the financial assistance available under section 213 and section 215, and for other purposes

3 references not yet in our index

Pub. L. 93–236, title VI, § 605
Pub. L. 94–5, § 9
89 Stat. 9

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cites case law

§ 794

Tax payments to States

Stat. Comp.×1

Stat.×1

U.S.C.×1

Pub. L.Pub. L. 93–236, title VI, § 605

Pub. L.Pub. L. 94–5, § 9

Stat.89 Stat. 9

Cites 3Cited by 3 across 3 sources