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4 U.S.C. § 115

Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

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4 U.S.C. § 115 — Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

U.S.C. Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES 4 U.S.C. United States Code, 2023 Edition Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES CHAPTER 4 - THE STATES Sec. 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky From the U.S. Government Publishing Office, www.gpo.gov

§115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.

(Added Pub. L. 105–261, div. A, title X, §1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)

Statutory Notes and Related Subsidiaries

Effective Date Pub. L. 105–261, div. A, title X, §1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: "The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998]."

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The statutory text of 4 U.S.C. § 115 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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