38 USC § 8167 - Exemption from State and local taxes

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Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

(a) Improvements and Operations Not Exempted.— The improvements and operations on land leased by a person with an enhanced-use lease from the Secretary shall be subject to all applicable provisions of Federal, State, or local law relating to taxation, fees, and assessments.

(b) Underlying Fee Title Interest Exempted.— The underlying fee title interest of the United States in any land subject to an enhanced-use lease shall not be subject, directly or indirectly, to any provision of State or local law relating to taxation, fees, or assessments.

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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.

Source

(Added Pub. L. 102–86, title IV, § 401(a),Aug. 14, 1991, 105 Stat. 421.)

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, May 21, 2013

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"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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38 USC	Description of Change	Session Year	Public Law	Statutes at Large
§ 8167	gen amd	2012	112-154 [Sec.] 211(h)	126 Stat. 1181

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38 USC § 8167 - Exemption from State and local taxes

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