38 U.S.C. § 8167
Sections in this chapter
- § 8101
- § 8102
- § 8103
- § 8104
- § 8105
- § 8106
- § 8107
- § 8108
- § 8109
- § 8110
- § 8111
- § 8111A
- § 8111B
- § 8112
- § 8113
- § 8114
- § 8115
- § 8116
- § 8117
- § 8118
- § 8119
- § 8120
- § 8121
- § 8122
- § 8123
- § 8124
- § 8125
- § 8126
- § 8127
- § 8128
- § 8129
- § 8131
- § 8132
- § 8133
- § 8134
- § 8135
- § 8136
- § 8137
- § 8138
- § 8151
- § 8152
- § 8153
- § 8154
- § 8155
- § 8156
- § 8157
- § 8158
- § 8159
- § 8161
- § 8162
- § 8163
- § 8164
- § 8165
- § 8166
- § 8167
- § 8168
- § 8169
- § 8171
- § 8172
- § 8173
- § 8174
- § 8175
§ 8167. Exemption from State and local taxes
- (a) The improvements and operations on land leased by a person with an enhanced-use lease from the Secretary shall be subject to all applicable provisions of Federal, State, or local law relating to taxation, fees, and assessments.
- (b) The underlying fee title interest of the United States in any land subject to an enhanced-use lease shall not be subject, directly or indirectly, to any provision of State or local law relating to taxation, fees, or assessments.
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