Nonpartisan civic infrastructure
AllCiv·Legis1
·

45 U.S.C. § 794

U.S. CodeFederal
Tax payments to States
About This Law
/us/usc/t45/s794
Title
45 — Railroads
Chapter
CH16
Release
119-84
Release Date
2026-04-17

Section Text

Highlight any text to annotate
(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.)

Take Action

Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.