Tax exemption — Us Code Code § 220307
Us Code Code § 220307 — Tax exemption. Reproduced from the official United States Code, with a citation summary, verification link, and related provisions.
§ 220307. Tax exemption
Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 220307 | 36:1219. | Oct. 20, 1978, Pub. L. 95–493, §19, as added Jan. 12, 1983, Pub. L. 97–447, 96 Stat. 2364. |
The words "or title 47, chapter 26 of the District of Columbia Code (1973)" (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words "in connection with activities conducted" are substituted for "applicable to taxable events occurring" for clarity. The words "occurring . . . on or after January 1, 1964" are omitted as obsolete.
About This Section
36 U.S.C. § 220307 is part of Title 36 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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