Title 4 — Flag and Seal; Seat of Government; StatesRelease 119-73

§118 Limitations

Title 4 › Chapter CHAPTER 4— - THE STATES › § 118

Last updated Apr 6, 2026|Official source

Summary

It stops any government that collects taxes from using these rules to create new power to charge taxes, fees, or other charges unless that government’s own laws already let it do so. It also does not change, override, or weaken a government’s tax laws unless a specific change is clearly written in the same rules.

Full Legal Text

Title 4, §118

Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

4 U.S.C. § 118

Title 4 — Flag and Seal; Seat of Government; States

Last Updated

Apr 6, 2026

Release point: 119-73