Title 45, RailroadsRelease 119-102
§794 Tax Payments to States
Title 45 › CHAPTER 16 — REGIONAL RAIL REORGANIZATION › SUBCHAPTER VI — MISCELLANEOUS PROVISIONS › § 794
Summary
A railroad that is reorganizing must not keep tax money it collected from a tenant when that money belongs to a State or local government. If the railroad withholds any such tax, it can be fined up to $10,000 for each violation.
Full Legal Text
Title 45, §794
Railroads, Source: USLM XML via OLRC
(a)Notwithstanding any other provision of law, no railroad in reorganization shall withhold from any State, or any political subdivision thereof, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant thereof.
(b)Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection shall be fined not more than $10,000 for each such violation.
Reference
Citations & Metadata
Citation
45 U.S.C. § 794
Title 45, Railroads
Last Updated
Aug 21, 2026
Release point: 119-102