§ 11502. Withholding State and local income tax by rail carriers
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/usc/title-49/section-11502A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)No part of the compensation paid by a rail carrier providing transportation subject to the jurisdiction of the Board under this part to an employee who performs regularly assigned duties as such an employee on a railroad in more than one State shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee’s residence.
(b)A rail carrier withholding pay from an employee under subsection
(a)of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 844.)
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- Pub. L. 104–88, title I, § 102(a)
- 109 Stat. 844
- section 11504 of this title
- Pub. L. 104–88, § 102(a)
- Pub. L. 95–473
- 92 Stat. 1445
- Pub. L. 96–296, § 31(a)(1)
- 94 Stat. 823
- Pub. L. 97–261, § 20
- 96 Stat. 1122
- 92 Stat. 1446
- Pub. L. 97–261, § 29(d)
- 96 Stat. 1128
- Pub. L. 101–322, § 7
- 104 Stat. 296
- Pub. L. 103–272, § 5(m)(33)
- 108 Stat. 1378
- 92 Stat. 1448
- Pub. L. 99–521, § 11(b)
- 100 Stat. 2998
- Pub. L. 102–240, title IV, § 4005
- 105 Stat. 2146
- 92 Stat. 1449
- Pub. L. 98–473, title II, § 233
- 98 Stat. 2031
- Pub. L. 104–88
- section 2 of Pub. L. 104–88
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§ 11502
Withholding State and local income tax by rail carriers
Stat.×1
Pub. L.Pub. L. 104–88, title I, § 102(a)
Stat.109 Stat. 844
Citesection 11504 of this title
Pub. L.Pub. L. 104–88, § 102(a)
Pub. L.Pub. L. 95–473
Cites 30 · showing 8Cited by 1 across 1 source