45-U.S.C.-794

§794 – Tax Payments to States

Pathway

Title 45 > Chapter 16 > Subchapter VI > Section 794

Details

• Reference: Section 794
• Legend: §794 – Tax Payments to States
• USCode Year: 2013

Provision Content

(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.)

U.S. Encyclopedia of Law Coverage

45-U.S.C.-761 in the Legal Encyclopedia: Railroads

In this entry about 45-U.S.C.-761, find legal reference material, bibliographies and premiere content related to railroads in the American Encyclopedia of Law, presenting a comprehensive view of the United States railroads-specific issues, written by authorities in the field.

45-U.S.C.-726 in the Legal Encyclopedia: Regional Rail Reorganization

In this entry about 45-U.S.C.-726, find legal reference material, bibliographies and premiere content related to regional rail reorganization in the American Encyclopedia of Law, presenting a comprehensive view of the United States regional rail reorganization-specific issues, written by authorities in the field.

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