Title 42 — The Public Health and WelfareRelease 119-73
§3941 State or local taxation or regulation; access to judicial process
Title 42 › Chapter CHAPTER 49— - NATIONAL HOUSING PARTNERSHIPS › § 3941
Summary
States and local governments may tax or regulate a partnership itself under their own laws, as long as the rules are fair and not discriminatory. But a limited partner who is not already under a State’s tax, rules, or courts can’t be taxed, regulated, or denied court access just because the partnership acted there.
Full Legal Text
Title 42, §3941
The Public Health and Welfare — Source: USLM XML via OLRC
Nothing contained in this chapter shall preclude a State or other local jurisdiction from imposing, in accordance with the laws of such State or other local jurisdiction, any valid nondiscriminatory tax, obligation, or regulation on the partnership as a taxable and or legal entity, but no limited partner of the partnership not otherwise subject to taxation or regulation by or judicial process of a State or other local jurisdiction shall be subject to taxation or regulation by or subject to or denied access to judicial process of such State or other local jurisdiction, or be subject or denied access to any greater extent, because of activities of the corporation or partnership within such State or other local jurisdiction.
Reference
Citations & Metadata
Citation
42 U.S.C. § 3941
Title 42 — The Public Health and Welfare
Last Updated
Apr 6, 2026
Release point: 119-73