4 U.S. Code § 118 - Limitations
Sections 116 through 126 of this title do not—
provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or
modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.
Statutory Notes and Related Subsidiaries