Laws: Cases and Codes : U.S. Code: Title 4 : Section 118


   
U.S. Code as of: 01/3/05
Section 118. Limitations 

      Sections 116 through 126 of this title do not - 
        (1) provide authority to a taxing jurisdiction to impose a tax,
      charge, or fee that the laws of such jurisdiction do not
      authorize such jurisdiction to impose; or
        (2) modify, impair, supersede, or authorize the modification,
      impairment, or supersession of the law of any taxing jurisdiction
      pertaining to taxation except as expressly provided in sections
      116 through 126 of this title.
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