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38 U.S.C. · Veterans' Benefits
38 U.S.C. § 8167

Exemption from State and local taxes

Ch. 81 — ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY
Title 38 U.S.C. ● ACTIVE Primary Source Ch. 81
Statutory Text

38 U.S.C. § 8167 — Exemption from State and local taxes

U.S.C. Title 38 - VETERANS' BENEFITS 38 U.S.C. United States Code, 2023 Edition Title 38 - VETERANS' BENEFITS PART VI - ACQUISITION AND DISPOSITION OF PROPERTY CHAPTER 81 - ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY SUBCHAPTER V - ENHANCED-USE LEASES OF REAL PROPERTY Sec. 8167 - Exemption from State and local taxes From the U.S. Government Publishing Office, www.gpo.gov

§8167. Exemption from State and local taxes

(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.

(Added Pub. L. 102–86, title IV, §401(a), Aug. 14, 1991, 105 Stat. 421; amended Pub. L. 112—154, title II, §211(h), Aug. 6, 2012, 126 Stat. 1181.)

Editorial Notes

Amendments 2012—Pub. L. 112–154 amended section generally. Prior to amendment, section read as follows: "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: uscode.house.gov — public domain Official Source ↗
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38 U.S.C. § 8167
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The statutory text of 38 U.S.C. § 8167 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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Ch. 81 — ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY
38 U.S.C. § 810138 U.S.C. § 810238 U.S.C. § 810338 U.S.C. § 810438 U.S.C. § 810538 U.S.C. § 810638 U.S.C. § 810738 U.S.C. § 810838 U.S.C. § 810938 U.S.C. § 811038 U.S.C. § 811138 U.S.C. § 8111A38 U.S.C. § 8111B38 U.S.C. § 811238 U.S.C. § 811338 U.S.C. § 811438 U.S.C. § 811538 U.S.C. § 811638 U.S.C. § 811738 U.S.C. § 811838 U.S.C. § 811938 U.S.C. § 812038 U.S.C. § 812138 U.S.C. § 812238 U.S.C. § 812338 U.S.C. § 812438 U.S.C. § 812538 U.S.C. § 812638 U.S.C. § 812738 U.S.C. § 8128
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