U.S. Code Title 4 § 115: Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Full text of § 115 from Title 4 of the United States Code.
§ 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
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.
(Added Pub. L. 105–261, div. A, title X, §1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)
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]."
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4 U.S.C. § 115 is part of Title 4 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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