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49 U.S.C. § 11501 — Tax discrimination against rail transportation property
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
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Stable record: federal_law:legal_authorities:record_usc_546c1c95c449f5dd6bc7ecf0
Source file: Laws/federal/codes/united-states-code/title-49/section-11501-tax-discrimination-against-rail-transportation-property--1ceaa307b8.md
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Source location: Title 49, Chapter 115, § 11501; chapter-115-federal-state-relations.md
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**(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.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1341&num=0&edition=prelim) 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 subsection (b) of this section. Relief may be granted under this subsection only if the ratio of assessed value to true market value of rail transportation 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 ratio of the assessed value of other commercial and industrial property in the assessment jurisdiction to the true market value of all other commercial and industrial property cannot be determined to the satisfaction of the district court through the random-sampling method known as a sales assessment ratio study (to be carried out under statistical principles applicable to such a study), the court shall find, as a violation of this section—
(1) an assessment of the rail transportation property at a value that has a higher ratio to the true market value of the rail transportation property than the assessed value of all other property subject to a property tax levy in the assessment jurisdiction has to the true market value of all other commercial and industrial property; and
(2) the collection of an ad valorem property tax on the rail transportation property at a tax rate that exceeds the tax ratio rate applicable to taxable property in the taxing district.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Motor Carriers of Passengers.—**
(1) **Limitation on state law.—** — No State or political subdivision thereof and no interstate agency or other political agency of 2 or more States shall enact or enforce any law, rule, regulation, standard, or other provision having the force and effect of law relating to—
(A) scheduling of interstate or intrastate transportation (including discontinuance or reduction in the level of service) provided by a motor carrier of passengers subject to jurisdiction under subchapter I of chapter 135 of this title on an interstate route;
(B) the implementation of any change in the rates for such transportation or for any charter transportation except to the extent that notice, not in excess of 30 days, of changes in schedules may be required; or
(C) the authority to provide intrastate or interstate charter bus transportation.
This paragraph shall not apply to intrastate commuter bus operations, or to intrastate bus transportation of any nature in the State of Hawaii.
(2) **Matters not covered.—** — Paragraph (1) shall not restrict the safety regulatory authority of a State with respect to motor vehicles, the authority of a State to impose highway route controls or limitations based on the size or weight of the motor vehicle, or the authority of a State to regulate carriers with regard to minimum amounts of financial responsibility relating to insurance requirements and self-insurance authorization.
**(b) Freight Forwarders and Brokers.—**
(1) **General rule.—** — Subject to paragraph (2) of this subsection, no State or political subdivision thereof and no intrastate agency or other political agency of 2 or more States shall enact or enforce any law, rule, regulation, standard, or other provision having the force and effect o
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 14501
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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
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
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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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Federal law — U.S. Code and appendices · legal_authorities
Page 454
TITLE 49—TRANSPORTATION
§ 11328
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective Jan. 1, 1996, except as otherwise pro-
vided in Pub. L. 104–88, see section 2 of Pub. L. 104–88,
set out as a note under section 1301 of this title.
§ 11328. Restrictions on officers and directors
(a) A person may hold the position of officer or
director of more than one rail carrier only when
authorized by the Board. The Board may author-
ize a person to hold the position of officer or di-
rector of more than one of those carriers when
public or private interests will not be adversely
affected.
(b) This section shall not apply to an indi-
vidual holding the position of officer or director
only of Class III rail carriers.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 843.)
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those in this section were con-
tained in section 11322 of this title prior to the general
amendment of this subtitle by Pub. L. 104–88, § 102(a).
Prior sections 11341 to 11351 and 11361 to 11367 were
omitted in the general amendment of this subtitle by
Pub. L. 104–88, § 102(a).
Section 11341, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1434; Pub. L. 97–261, § 21(a), Sept. 20, 1982, 96 Stat. 1122,
related to exclusive authority of Interstate Commerce
Commission under former sections 11341 to 11351 of this
title. See sections 11321, 14302, and 14303 of this title.
Section 11342, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1434; Pub. L. 96–296, § 20, July 1, 1980, 94 Stat. 811; Pub.
L. 96–454, § 5(c), Oct. 15, 1980, 94 Stat. 2014, related to
limitation on pooling and division of transportation or
earnings. See sections 11322 and 14302 of this title.
Section 11343, Pub. L. 95–473, Oct. 17, 1978,
Source: Supplied 2024 U.S. Code historical extraction · 49 U.S.C. § 11501
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