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49 U.S.C. § 11502 — Withholding State and local income tax by rail carriers
Federal law — U.S. Code and appendices · legal_authorities
**(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: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 11502
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Stable record: federal_law:legal_authorities:record_usc_2f55193fc874be57e1e3a332
Source file: Laws/federal/codes/united-states-code/title-49/section-11502-withholding-state-and-local-income-tax-by-rail-carriers--8f1b52a01b.md
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Passage SHA-256: 9afaf44e4173ac6da8ef2b6953f5ce3c0dff027d6b3db505f2f380e6eb900b69
Source location: Title 49, Chapter 115, § 11502; chapter-115-federal-state-relations.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** In this section, the following definitions apply:
(1) **Assessment.—** — The term “assessment” means valuation for a property tax levied by a taxing district.
(2) **Assessment jurisdiction.—** — The term “assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation.
(3) **Motor carrier transportation property.—** — The term “motor carrier transportation property” means property, as defined by the Secretary, owned or used by a motor carrier providing transportation in interstate commerce whether or not such transportation is subject to jurisdiction under subchapter I of chapter 135.
(4) **Commercial and industrial property.—** — 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) Acts Burdening Interstate Commerce.—** 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) **Excessive valuation of property.—** — Assess motor carrier transportation property at a value that has a higher ratio to the true market value of the motor carrier 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) **Tax on assessment.—** — Levy or collect a tax on an assessment that may not be made under paragraph (1).
(3) **Ad valorem tax.—** — Levy or collect an ad valorem proper
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 14502
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment.—** The Surface Transportation Board is an independent establishment of the United States Government.
**(b) Membership.—**
(1) The Board shall consist of 5 members, to be appointed by the President, by and with the advice and consent of the Senate. Not more than 3 members may be appointed from the same political party.
(2) At all times—
(A) at least 3 members of the Board shall be individuals with professional standing and demonstrated knowledge in the fields of transportation, transportation regulation, or economic regulation; and
(B) at least 2 members shall be individuals with professional or business experience (including agriculture) in the private sector.
(3) The term of each member of the Board shall be 5 years and shall begin when the term of the predecessor of that member ends. An individual appointed to fill a vacancy occurring before the expiration of the term for which the predecessor of that individual was appointed, shall be appointed for the remainder of that term. When the term of office of a member ends, the member may continue to serve until a successor is appointed and qualified, but for a period not to exceed one year. The President may remove a member for inefficiency, neglect of duty, or malfeasance in office.
(4) No individual may serve as a member of the Board for more than 2 terms. In the case of an individual appointed to fill a vacancy occurring before the expiration of the term for which the predecessor of that individual was appointed, such individual may not be appointed for more than one additional term.
(5) A member of the Board may not have a pecuniary interest in, hold an official relation to, or own stock in or bonds of, a carrier providing transportation by any mode and may not engage in another busines
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 1301
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Federal law — U.S. Code and appendices · legal_authorities
**(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](https://uscode.hou
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 11501
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Federal law — U.S. Code and appendices · legal_authorities
Page 455
TITLE 49—TRANSPORTATION
§ 11502
(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 mar-
ket 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 in-
dustrial 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 sub-
section (b) of this section. Relief may be granted
under this subsection only if the ratio of as-
sessed value to true market value of rail trans-
portation 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
Source: Supplied 2024 U.S. Code historical extraction · 49 U.S.C. § 11502
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