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4 U.S.C. § 118 — Limitations
Federal law — U.S. Code and appendices · legal_authorities
Sections 116 through 126 of this title do not—
(1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or
(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.
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Source location: Title 4, Chapter 4, § 118; chapter-004-the-states.md
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Sections 116 through 126 of this title do not—
(1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or
(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Application of This Section Through Section 126.—** This section through 11 So in original. Probably should be followed by “section”. 126 of this title apply to any tax, charge, or fee levied by a taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications services, regardless of whether such tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee.
**(b) General Exceptions.—** This section through 1 126 of this title do not apply to—
(1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service;
(2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis;
(3) any tax, charge, or fee that represents compensation for a mobile telecommunications service provider’s use of public rights of way or other public property, provided that such tax, charge, or fee is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication services;
(4) any generally applicable business and occupation tax that is imposed by a State, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect to use the sourcing method required in this section through 1 126 of this title;
(5) any fee related to obligations under section 254 of the Communications Act of 1934; or
(6) any tax, charge, or fee imposed by the Federal Communications Commission.
**(c) Specific Exc
Source: Supplied U.S. Code snapshot — release unconfirmed · 4 U.S.C. § 116
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Federal law — U.S. Code and appendices · legal_authorities
Page 17
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 120
(b) JURISDICTION.—All charges for mobile tele-
communications services that are deemed to be
provided by the customer’s home service pro-
vider under sections 116 through 126 of this title
are authorized to be subjected to tax, charge, or
fee by the taxing jurisdictions whose territorial
limits encompass the customer’s place of pri-
mary use, regardless of where the mobile tele-
communication services originate, terminate, or
pass through, and no other taxing jurisdiction
may impose taxes, charges, or fees on charges
for such mobile telecommunications services.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114
Stat. 627.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE; APPLICATION OF AMENDMENT
Section effective July 28, 2000, and applicable only to
customer bills issued after the first day of the first
month beginning more than 2 years after July 28, 2000,
see section 3 of Pub. L. 106–252, set out as a note under
section 116 of this title.
§ 118. Limitations
Sections 116 through 126 of this title do not—
(1) provide authority to a taxing jurisdiction
to impose a tax, charge, or fee that the laws of
such jurisdiction do not authorize such juris-
diction to impose; or
(2) modify, impair, supersede, or authorize
the modification, impairment, or supersession
of the law of any taxing jurisdiction per-
taining to taxation except as expressly pro-
vided in sections 116 through 126 of this title.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114
Stat. 627.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE; APPLICATION OF AMENDMENT
Section effective July 28, 2000, and applicable only to
customer bills issued after the first day of the first
month beginning more t
Source: Supplied 2024 U.S. Code historical extraction · 4 U.S.C. § 118
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