38 U.S.C. § 8167
Title 38
Chapter 81
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
View on OLRC →
Sections in this chapter
- § 8101
- § 8102
- § 8103
- § 8104
- § 8105
- § 8106
- § 8107
- § 8108
- § 8109
- § 8110
- § 8111
- § 8111A
- § 8112
- § 8113
- § 8114
- § 8115
- § 8116
- § 8117
- § 8118
- § 8119
- § 8120
- § 8121
- § 8122
- § 8123
- § 8124
- § 8125
- § 8126
- § 8127
- § 8128
- § 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
§ 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.
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.