§ 11501 Tax discrimination against rail transportation property
§ 11502 Withholding State and local income tax by rail carriers

Terms Used In U.S. Code > Title 49 > Subtitle IV > Part A > Chapter 115 - Federal-State Relations

  • county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7