16 U.S.C. § 1165
The grant, sale, transfer or conveyance of any real or personal property pursuant to this section shall not be subject to any form of Federal, State or local taxation. The basis for computing gain or loss on subsequent sale or disposition of such real or personal property for purposes of any Federal, State or local tax imposed on, or measured by revenue shall be the fair market value of such real or personal property at the time of receipt.
In carrying out the purposes of this chapter, the Secretary is authorized to enter into agreements, including but not limited to land exchange agreements with other Departments and Agencies of both the State and Federal Governments, and with third parties, notwithstanding any provision of law relating to the transfer and disposal of Federal property to the contrary; except that the authority of the Secretary of the Interior regarding exchanges involving lands in the National Wildlife Refuge System on October 14, 1983, is not affected by this section.
16 U.S.C. § 1165
EDITORIAL NOTES
AMENDMENTS2000-Subsecs. (a), (b). Pub. L. 106-562, §105(c)(1), as amended by Pub. L. 114-120, §523(3)(B), struck out subsec. (a) which related to the submission to Congress of a property transfer document for property on the Pribilof Islands held by the Secretary of the department in which the Coast Guard is operating and subsec. (b) which related to the contents of such document. Subsec. (c). Pub. L. 106-562, §105(c)(1), as amended by Pub. L. 114-120, §523(3)(B), struck out subsec. (c) which related to a report to Congress on conveyed and retained properties. Pub. L. 106-554, §1(a)(4) [div. B, title I, §144(e)(4)(A)], and Pub. L. 106-562, §104(1), generally amended subsec. (c) identically, substituting present provisions for provisions which read as follows: "Within 60 days of the transfer of real or personal property specified in the document described in subsection (a) of this section, the Committee on Merchant Marine and Fisheries of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate shall be given a report prepared by the Secretary stating the fair market value at the time of the transfer of all real and personal property conveyed."Subsec. (d). Pub. L. 106-562, §105(c)(1), as amended by Pub. L. 114-120, §523(3)(B), struck out subsec. (d) which related to a Memorandum of Understanding to be entered into by the Secretary, representatives of the local governmental authorities, and the State of Alaska setting forth the respective responsibilities of the Federal Government and the State.Subsec. (g). Pub. L. 106-554, §1(a)(4) [div. B, title I, §144(e)(4)(B)], and Pub. L. 106-562, §104(2), struck out subsec. (g) which read as follows: "The Secretary shall submit to Congress a report, no later than October 1, 1983, providing information on the status of the negotiations for concluding the documents described in subsections (a) and (d) of this section." 1983- Pub. L. 98-129 amended section generally, substituting provisions relating to the disposal of Federal property on the Pribilof Islands for provisions relating to the medical and dental care of Pribilof Islands natives. See section 1164 of this title.
STATUTORY NOTES AND RELATED SUBSIDIARIES
CHANGE OF NAMECommittee on Resources of House of Representatives changed to Committee on Natural Resources of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007.
EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106-562, title I, §105(c), Dec. 23, 2000, 114 Stat. 2798, as amended by Pub. L. 114-120, title V, §523(3)(B), Feb. 8, 2016, 130 Stat. 71, provided that the amendment by section 105(c)(1) of Pub. L. 106-562 is effective on the date on which the Secretary of Commerce publishes the notice of certification required by section 105(b)(5) of Pub. L. 106-562 which is set out in a Termination of Responsibilities note under section 1161 of this title. Such notice was published by the Secretary to Congress on Jan. 24, 2023.
TRANSFER OF FUNCTIONSFor transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
PRIBILOF ISLANDS ENVIRONMENTAL CLEANUP Pub. L. 104-91, §3, Jan. 6, 1996, 110 Stat. 8, as amended by Pub. L. 106-554, §1(a)(4) [div. B, title I, §144(e)(5)(A)(iv), (6)(A), (7)], Dec. 21, 2000, 114 Stat. 2763, 2763A-246, 2763A-248; Pub. L. 106-562, title I, §§105(a)(4), Dec. 23, 2000, 106, Dec. 23, 2000, 114 Stat. 2797, 2799; Pub. L. 108-447, div. B, title II, §212, Dec. 8, 2004, 118 Stat. 2884, which provided that the Secretary of Commerce was to clean up landfills, wastes, dumps, debris, storage tanks, property, hazardous or unsafe conditions, and contaminants, including petroleum products and their derivatives, left by the National Oceanic and Atmospheric Administration on lands which it and its predecessor agencies abandoned, quitclaimed, or otherwise transferred or are obligated to transfer, to local entities or residents on the Pribilof Islands, Alaska, pursuant to the Fur Seal Act of 1966 (16 U.S.C. 1151 et seq.) or other applicable law, was repealed by Pub. L. 106-562, title I, §105(c), Dec. 23, 2000, 114 Stat. 2798, as amended by Pub. L. 114-120, title V, §523(3)(B), Feb. 8, 2016, 130 Stat. 71, effective on the date on which the Secretary of Commerce publishes the notice of certification required by section 105(b)(5) of Pub. L. 106-562 which is set out in a Termination of Responsibilities note under section 1161 of this title. Such notice was published by the Secretary to Congress on Jan. 24, 2023.