Title 45 — Railroads
Chapter 16 — Regional Rail Reorganization
§ 794. Tax payments to States
Statutory text
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Regional Rail Reorganization Act of 1973
Pub. L. 93–236 title VI § 605 · 87 Stat. 985
Enacted · 45 U.S.C. § 794
(Pub. L. 93–236, title VI, § 605, as added Pub. L. 94–5, § 9, Feb. 28, 1975, 89 Stat. 9.)
Source evidence
Code source credit
(Pub. L. 93–236, title VI, § 605, as added Pub. L. 94–5, § 9, Feb. 28, 1975, 89 Stat. 9.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Pub. L. 93–236, title VI, § 605, as added Pub. L. 94–5, § 9, , 89 Stat. 9.)