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12 U.S.C. § 2279g

Transactions to accomplish mergers exempt from certain State taxes

Ch. 23 — FARM CREDIT SYSTEM
Title 12 U.S.C. ● ACTIVE Primary Source Ch. 23
Statutory Text

12 U.S.C. § 2279g — Transactions to accomplish mergers exempt from certain State taxes

U.S.C. Title 12 - BANKS AND BANKING 12 U.S.C. United States Code, 2023 Edition Title 12 - BANKS AND BANKING CHAPTER 23 - FARM CREDIT SYSTEM SUBCHAPTER VII - RESTRUCTURING OF SYSTEM INSTITUTIONS Part E - Taxation of Merger Transactions Sec. 2279g - Transactions to accomplish mergers exempt from certain State taxes From the U.S. Government Publishing Office, www.gpo.gov

§2279g. Transactions to accomplish mergers exempt from certain State taxes

No State or political subdivision thereof may treat the merger or consolidation of two or more institutions of the Farm Credit System under this subchapter or title IV of the Agricultural Credit Act of 1987 as resulting in a change of ownership of any property owned by any of such merging or consolidating institutions, for purposes of any law of such State or political subdivision providing for reassessment of property on the occurrence of a change of ownership or imposing a tax on the ownership or transfer of property.

(Pub. L. 92–181, title VII, §7.14, as added Pub. L. 100–399, title IV, §408(u), Aug. 17, 1988, 102 Stat. 1003.)

Editorial Notes

References in Text The Agricultural Credit Act of 1987, referred to in text, is Pub. L. 100–233, Jan. 6, 1988, 101 Stat. 1568. Title IV of that Act amended this chapter. For complete classification of this Act to the Code see Short Title of 1988 Amendment note set out under section 2001 of this title and Tables.

Statutory Notes and Related Subsidiaries

Effective Date Section effective as if enacted immediately after enactment of Pub. L. 100–233, which was approved Jan. 6, 1988, see section 1001(a) of Pub. L. 100–399, set out as an Effective Date of 1988 Amendment note under section 2002 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 12 U.S.C. § 2279g is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 12 U.S.C. § 2279f1 12 U.S.C. § 2279aa →
Ch. 23 — FARM CREDIT SYSTEM
12 U.S.C. § 200112 U.S.C. § 200212 U.S.C. § 201112 U.S.C. § 201212 U.S.C. § 201312 U.S.C. § 201412 U.S.C. § 201512 U.S.C. § 201612 U.S.C. § 201712 U.S.C. § 201812 U.S.C. § 201912 U.S.C. § 202012 U.S.C. § 202112 U.S.C. § 202212 U.S.C. § 202312 U.S.C. § 207112 U.S.C. § 207212 U.S.C. § 207312 U.S.C. § 207412 U.S.C. § 207512 U.S.C. § 207612 U.S.C. § 2076a12 U.S.C. § 207712 U.S.C. § 209112 U.S.C. § 209212 U.S.C. § 209312 U.S.C. § 209412 U.S.C. § 209512 U.S.C. § 209612 U.S.C. § 2097
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