49 USC CHAPTER 115 - FEDERAL-STATE RELATIONS 01/03/2007

Miami Criminal Lawyer Home U.S. Code Home U.S. Code Table of Contents

U.S. Code

-CITE- 49 USC CHAPTER 115 - FEDERAL-STATE RELATIONS 01/03/2007 -EXPCITE- TITLE 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART A - RAIL CHAPTER 115 - FEDERAL-STATE RELATIONS -HEAD- CHAPTER 115 - FEDERAL-STATE RELATIONS -MISC1- Sec. 11501. Tax discrimination against rail transportation property. 11502. Withholding State and local income tax by rail carriers. -End- -CITE- 49 USC Sec. 11501 01/03/2007 -EXPCITE- TITLE 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART A - RAIL CHAPTER 115 - FEDERAL-STATE RELATIONS -HEAD- Sec. 11501. Tax discrimination against rail transportation property -STATUTE- (a) In this section - (1) the term "assessment" means valuation for a property tax levied by a taxing district; (2) the term "assessment jurisdiction" means a geographical area in a State used in determining the assessed value of property for ad valorem taxation; (3) the term "rail transportation property" means property, as defined by the Board, owned or used by a rail carrier providing transportation subject to the jurisdiction of the Board under this part; and (4) the term "commercial and industrial property" means property, other than transportation property and land used primarily for agricultural purposes or timber growing, devoted to a commercial or industrial use and subject to a property tax levy. (b) The following acts unreasonably burden and discriminate against interstate commerce, and a State, subdivision of a State, or authority acting for a State or subdivision of a State may not do any of them: (1) Assess rail transportation property at a value that has a higher ratio to the true market value of the rail transportation property than the ratio that the assessed value of other commercial and industrial property in the same assessment jurisdiction has to the true market value of the other commercial and industrial property. (2) Levy or collect a tax on an assessment that may not be made under paragraph (1) of this subsection. (3) Levy or collect an ad valorem property tax on rail transportation property at a tax rate that exceeds the tax rate applicable to commercial and industrial property in the same assessment jurisdiction. (4) Impose another tax that discriminates against a rail carrier providing transportation subject to the jurisdiction of the Board under this part. (c) Notwithstanding section 1341 of title 28 and without regard to the amount in controversy or citizenship of the parties, a district court of the United States has jurisdiction, concurrent with other jurisdiction of courts of the United States and the States, to prevent a violation of subsection (b) of this section. Relief may be granted under this subsection only if the ratio of assessed value to true market value of rail transportation property exceeds by at least 5 percent the ratio of assessed value to true market value of other commercial and industrial property in the same assessment jurisdiction. The burden of proof in determining assessed value and true market value is governed by State law. If the ratio of the assessed value of other commercial and industrial property in the assessment jurisdiction to the true market value of all other commercial and industrial property cannot be determined to the satisfaction of the district court through the random- sampling method known as a sales assessment ratio study (to be carried out under statistical principles applicable to such a study), the court shall find, as a violation of this section - (1) an assessment of the rail transportation property at a value that has a higher ratio to the true market value of the rail transportation property than the assessed value of all other property subject to a property tax levy in the assessment jurisdiction has to the true market value of all other commercial and industrial property; and (2) the collection of an ad valorem property tax on the rail transportation property at a tax rate that exceeds the tax ratio rate applicable to taxable property in the taxing district. -SOURCE- (Added Pub. L. 104-88, title I, Sec. 102(a), Dec. 29, 1995, 109 Stat. 843.) -MISC1- PRIOR PROVISIONS Provisions similar to those in this section were contained in section 11503 of this title prior to the general amendment of this subtitle by Pub. L. 104-88, Sec. 102(a). A prior section 11501, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1444; Pub. L. 96-448, title II, Sec. 214(a)-(c)(1), Oct. 14, 1980, 94 Stat. 1913, 1915; Pub. L. 97-261, Sec. 17(a), Sept. 20, 1982, 96 Stat. 1117; Pub. L. 99-521, Sec. 11(a), Oct. 22, 1986, 100 Stat. 2997; Pub. L. 103-272, Sec. 4(j)(34), July 5, 1994, 108 Stat. 1370; Pub. L. 103-305, title VI, Sec. 601(c), Aug. 23, 1994, 108 Stat. 1606; Pub. L. 103-311, title II, Sec. 211(b)(2), Aug. 26, 1994, 108 Stat. 1689, related to Interstate Commerce Commission authority over intrastate transportation, prior to the general amendment of this subtitle by Pub. L. 104-88, Sec. 102(a). See section 14501 of this title. EFFECTIVE DATE Chapter effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104-88, see section 2 of Pub. L. 104-88, set out as a note under section 701 of this title. -End- -CITE- 49 USC Sec. 11502 01/03/2007 -EXPCITE- TITLE 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART A - RAIL CHAPTER 115 - FEDERAL-STATE RELATIONS -HEAD- Sec. 11502. Withholding State and local income tax by rail carriers -STATUTE- (a) No part of the compensation paid by a rail carrier providing transportation subject to the jurisdiction of the Board under this part to an employee who performs regularly assigned duties as such an employee on a railroad in more than one State shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee's residence. (b) A rail carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee. -SOURCE- (Added Pub. L. 104-88, title I, Sec. 102(a), Dec. 29, 1995, 109 Stat. 844.) -MISC1- PRIOR PROVISIONS Provisions similar to those in this section were contained in section 11504 of this title prior to the general amendment of this subtitle by Pub. L. 104-88, Sec. 102(a). Prior sections 11502 to 11507 were omitted in the general amendment of this subtitle by Pub. L. 104-88, Sec. 102(a). Section 11502, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1445, related to conferences and joint hearings with State authorities. Section 11503, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1445, related to tax discrimination against rail transportation property. See section 11501 of this title. Section 11503a, added Pub. L. 96-296, Sec. 31(a)(1), July 1, 1980, 94 Stat. 823; amended Pub. L. 97-261, Sec. 20, Sept. 20, 1982, 96 Stat. 1122, related to tax discrimination against motor carrier transportation property. See section 14502 of this title. Section 11504, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1446; Pub. L. 97-261, Sec. 29(d), Sept. 20, 1982, 96 Stat. 1128; Pub. L. 101- 322, Sec. 7, July 6, 1990, 104 Stat. 296; Pub. L. 103-272, Sec. 5(m)(33), July 5, 1994, 108 Stat. 1378, related to withholding State and local income tax by certain carriers. See sections 11502 and 14503 of this title. Section 11505, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 99-521, Sec. 11(b), Oct. 22, 1986, 100 Stat. 2998, related to State action to enjoin rail carriers from certain actions. Section 11506, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 102-240, title IV, Sec. 4005, Dec. 18, 1991, 105 Stat. 2146, related to registration of motor carriers by a State. Section 11507, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1449; Pub. L. 98-473, title II, Sec. 233, Oct. 12, 1984, 98 Stat. 2031, related to prison-made property governed by State law. -End-

Links Organic Laws Title 1, General Provisions Title 2, The Congress Title 3, The President Title 4, Flag and Seal, Seat of Government, and the States Title 5, Government Organization and Employees; and Appendix Title 6, Domestic Security Title 7, Agriculture Title 8, Aliens and Nationality Title 9, Arbitration Title 10, Armed Forces Title 11, Bankruptcy; and Appendix Title 12, Banks and Banking Title 13, Census Title 14, Coast Guard Title 15, Commerce and Trade Title 16, Conservation Title 17, Copyrights Title 18, Crimes and Criminal Procedure; and Appendix Title 19, Customs Duties Title 20, Education Title 21, Food and Drugs Title 22, Foreign Relations and Intercourse Title 23, Highways Title 24, Hospitals and Asylums Title 25, Indians Title 26, Internal Revenue Code Title 27, Intoxicating Liquors Title 28, Judiciary and Judicial Procedure; and Appendix Title 29, Labor Title 30, Mineral Lands and Mining Title 31, Money and Finance Title 32, National Guard Title 33, Navigation and Navigable Waters Title 34, Navy (Repealed) Title 35, Patents Title 36, Patriotic Societies and Observances Title 37, Pay and Allowances of the Uniformed Services Title 38, Veterans' Benefits; and Appendix Title 39, Postal Service Title 40, Public Buildings, Property, and Works Title 41, Public Contracts Title 42, The Public Health and Welfare Title 43, Public Lands Title 44, Public Printing and Documents Title 45, Railroads Title 46, Shipping; and Appendix Title 47, Telegraphs, Telephones, and Radiotelegraphs Title 48, Territories and Insular Possessions Title 49, Transportation Title 50, War and National Defense; and Appendix

US Code Federal Rules of Appellate Procedure Federal Rules of Civil Procedure Federal Rules of Criminal Procedure Federal Rules of Evidence Federal Sentencing Guidelines Manual

Miami Criminal Lawyer Fort Lauderdale Criminal Lawyer Palm Beach Criminal Lawyer Naples Criminal Lawyer Fort Myers Criminal Lawyer Criminal Lawyer in Orlando Tampa Criminal Lawyer Criminal Lawyer in Jacksonville Miami Fraud Lawyer Miami Drug Lawyer Miami Expunging Records Lawyer Miami Sex Crime Lawyer Miami Domestic Violence Lawyer Miami IRS Violations Lawyer

Links