Us Code § 8167 - Exemption from State and local taxes
Full text of Us Code United States Code § 8167 — Exemption from State and local taxes, with citation guidance and answers to common questions.
§ 8167. Exemption from State and local taxes
(a)
(b)
(Added Pub. L. 102–86, title IV, §401(a), Aug. 14, 1991, 105 Stat. 421; amended Pub. L. 112—154, title II, §211(h), Aug. 6, 2012, 126 Stat. 1181.)
Editorial Notes
Amendments
2012—Pub. L. 112–154 amended section generally. Prior to amendment, section read as follows: "The interest of the United States in any property subject to an enhanced-use lease and any use by the United States of such property during such lease shall not be subject, directly or indirectly, to any State or local law relative to taxation, fees, assessments, or special assessments, except sales taxes charged in connection with any construction, alteration, repair, remodeling, or improvement project carried out under the lease."
About This Section
38 U.S.C. § 8167 is part of Title 38 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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