Title 4, Flag and Seal; Seat of Government; StatesRelease 119-102
§115 Limitation on State Authority to Tax Compensation Paid to Individuals Performing Services at Fort Campbell, Kentucky
Title 4 › CHAPTER 4 — THE STATES › § 115
Summary
Wages for work done at Fort Campbell, Kentucky can be taxed. The tax is collected by the state or local government where the worker lives.
Full Legal Text
Title 4, §115
Flag and Seal; Seat of Government; States, Source: USLM XML via OLRC
Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 105–261, div. A, title X, § 1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: “The
Amendments
made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”
Reference
Citations & Metadata
Citation
4 U.S.C. § 115
Title 4, Flag and Seal; Seat of Government; States
Last Updated
Aug 21, 2026
Release point: 119-102