4 U.S.C. § 118

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 118 - Limitations

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.

4 U.S.C. § 118

Added Pub. L. 106-252, §2(a), July 28, 2000, 114 Stat. 627.

EFFECTIVE DATE; APPLICATION OF AMENDMENT Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106-252 set out as a note under section 116 of this title.