Browse Arkansas Code titles and sections
28 U.S.C. § 1341 — Taxes by States
Federal law — U.S. Code and appendices · legal_authorities
The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1341
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: db03ca69131f76a4f87d502d8b3088e60b883c846031fd401dadb81c01f727dc. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_52d143a0205dfc65799cdb87
Source file: Laws/federal/codes/united-states-code/title-28/section-1341-taxes-by-states--7f95f0b854.md
Pages: Not recorded – Not recorded
Passage SHA-256: 1fff5894f7afffebf1383e57ccfefc6b67bc110570581aa8be95429f89d4f128
Source location: Title 28, Chapter 85, § 1341; chapter-085-district-courts-jurisdiction.md
Stored source content
The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986, a proceeding under section 505 or 1146 of title 11, or in any civil action involving an antidumping or countervailing duty proceeding regarding a class or kind of merchandise of a free trade area country (as defined in section 516A(f)(9) of the Tariff Act of 1930), as determined by the administering authority, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.
**(b)** For limitations on actions brought with respect to drug patents see section 505 or 512 of the Federal Food, Drug, and Cosmetic Act, or section 351 of the Public Health Service Act.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2201
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Short title** This section may be cited as the “Wireless Telecommunications Tax and Fee Collection Fairness Act”.
**(b) Definitions** In this section:
(1) **Financial transaction** — The term “financial transaction” means a transaction in which the purchaser or user of a wireless telecommunications service upon whom a tax, fee, or surcharge is imposed gives cash, credit, or any other exchange of monetary value or consideration to the person who is required to collect or remit the tax, fee, or surcharge.
(2) **Local jurisdiction** — The term “local jurisdiction” means a political subdivision of a State.
(3) **State** — The term “State” means any of the several States, the District of Columbia, and any territory or possession of the United States.
(4) **State or local jurisdiction** — The term “State or local jurisdiction” includes any governmental entity or person acting on behalf of a State or local jurisdiction that has the authority to assess, impose, levy, or collect taxes or fees.
(5) **Wireless telecommunications service** — The term “wireless telecommunications service” means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto.
**(c) Financial transaction requirement**
(1) **In general** — A State, or a local jurisdiction of a State, may not require a person who is neither a resident of such State or local jurisdiction nor an entity having its principal place of business in such State or local jurisdiction to collect from, or remit on behalf of, any other person a State or local tax, fee, or surcharge imposed on a purchaser or user with respect to the purchase or use of any wireless telecommunications service within the State unless the collection or remittance is in connect
Source: Supplied U.S. Code snapshot — release unconfirmed · 47 U.S.C. § 1510
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** In this section and section 14506 (except as provided in paragraph (5)), the following definitions apply:
(1) **Commercial motor vehicle.—**
(A) *In general.—* — Except as provided in subparagraph (B), the term “commercial motor vehicle”—
(i) for calendar years 2008 and 2009, has the meaning given the term in section 31101; and
(ii) for years beginning after December 31, 2009, means a self-propelled vehicle described in section 31101.
(B) *Exception.—* — With respect to determining the size of a motor carrier or motor private carrier’s fleet in calculating the fee to be paid by a motor carrier or motor private carrier pursuant to subsection (f)(1), the motor carrier or motor private carrier shall have the option to include, in addition to commercial motor vehicles as defined in subparagraph (A), any self-propelled vehicle used on the highway in commerce to transport passengers or property for compensation regardless of the gross vehicle weight rating of the vehicle or the number of passengers transported by such vehicle.
(2) **Base-state.—**
(A) *In general.—* — Subject to subparagraph (B), the term “base-State” means, with respect to a unified carrier registration agreement, a State—
(i) that is in compliance with the requirements of subsection (e); and
(ii) in which the motor carrier, motor private carrier, broker, freight forwarder, or leasing company to which the agreement applies maintains its principal place of business.
(B) *Designation of base-state.—* — A motor carrier, motor private carrier, broker, freight forwarder, or leasing company may designate another State in which it maintains an office or operating facility to be its base-State in the event that—
(i) the State in which the motor carrier, mo
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 14504a
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Status.—** Amtrak—
(1) is a railroad carrier under section 20102(2) 11 See References in Text note below. and chapters 261 and 281 of this title;
(2) shall be operated and managed as a for-profit corporation; and
(3) is not a department, agency, or instrumentality of the United States Government, and shall not be subject to title 31.
**(b) Principal Office and Place of Business.—** The principal office and place of business of Amtrak are in the District of Columbia. Amtrak is qualified to do business in each State in which Amtrak carries out an activity authorized under this part. Amtrak shall accept service of process by certified mail addressed to the secretary of Amtrak at its principal office and place of business. Amtrak is a citizen only of the District of Columbia when deciding original jurisdiction of the district courts of the United States in a civil action.
**(c) Application of Subtitle IV.—** Subtitle IV of this title shall not apply to Amtrak, except for sections 11123, 11301, 11322(a), 11502, and 11706. Notwithstanding the preceding sentence, Amtrak shall continue to be considered an employer under the Railroad Retirement Act of 1974, the Railroad Unemployment Insurance Act, and the Railroad Retirement Tax Act.
**(d) Application of Safety and Employee Relations Laws and Regulations.—** Laws and regulations governing safety, employee representation for collective bargaining purposes, the handling of disputes between carriers and employees, employee retirement, annuity, and unemployment systems, and other dealings with employees that apply to a rail carrier subject to part A of subtitle IV of this title apply to Amtrak.
**(e) Application of Certain Additional Laws.—** [Section 552 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 24301
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Civil Actions.—** On request of the Secretary of Transportation, the Attorney General may bring a civil action in a court of competent jurisdiction to enforce compliance with sections 31704 and 31705 of this title.
**(b) Venue.—** An action under this section may be brought only in the State in which an order is required to enforce compliance.
**(c) Relief.—** Subject to [section 1341 of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1341&num=0&edition=prelim), the court, on a proper showing—
(1) shall issue a temporary restraining order or a preliminary or permanent injunction; and
(2) may require by the injunction that the State or any person comply with sections 31704 and 31705 of this title.
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 31706
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 373
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 1344
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 effective Nov. 1, 1980,
and applicable with respect to civil actions pending on
or commenced on or after such date, see section 701(a)
of Pub. L. 96–417, set out as a note under section 251 of
this title.
§ 1341. Taxes by States
The district courts shall not enjoin, suspend or
restrain the assessment, levy or collection of
any tax under State law where a plain, speedy
and efficient remedy may be had in the courts of
such State.
(June 25, 1948, ch. 646, 62 Stat. 932.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., § 41(1) (Mar. 3, 1911,
ch. 231, § 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, § 1,
48 Stat. 775; Aug. 21, 1937, ch. 726, § 1, 50 Stat. 738; Apr.
20, 1940, ch. 117, 54 Stat. 143).
This section restates the last sentence of section 41(1)
of title 28, U.S.C., 1940 ed.
Other provisions of section 41(1) of title 28, U.S.C.,
1940 ed., are incorporated in sections 1331, 1332, 1342,
1345, 1354, and 1359 of this title.
Words ‘‘at law or in equity’’ before ‘‘in the courts of
such State’’ were omitted as unnecessary.
Words ‘‘civil action’’ were substituted for ‘‘suit’’ in
view of Rule 2 of the Federal Rules of Civil Procedure.
Words ‘‘under State law’’ were substituted for ‘‘im-
posed by or pursuant to the laws of any State’’ for the
same reason.
§ 1342. Rate orders of State agencies
The district courts shall not enjoin, suspend or
restrain the operation of, or compliance with,
any order affecting rates chargeable by a public
utility and made by a State administrative
agency or a rate-making body of a State polit-
ical subdivision, where:
(1) Jurisdictio
Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 1341
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.