Legal corpus: U.S. Code titles 1–11 from pinned OLRC XML (11,050 sections)
Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via Atlas depot), ingested with the standard pipeline: raw snapshot -> per-section OKF markdown -> manifest + checksums. Title 52 untouched. LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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type: "LegalText"
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title: "4 U.S.C. § 118"
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description: "Limitations"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 4
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title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
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chapter_number: "4"
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chapter_name: "THE STATES"
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section: "118"
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citation: "4 U.S.C. § 118"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip"
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source_identifier: "/us/usc/t4/s118"
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source_file: "data/legal/raw/us/code/title-04/usc04.xml"
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source_hash: "b559b01a95056fa443bde7dd3f7a4bc948aabaa9a1dfec2680466945d003664a"
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raw_snapshot_hash: "75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882"
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text_hash: "a862b16757214ed7adf434de393bf6555f3e3aaf49cf42d0c76aaacb565fefe3"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 4 U.S.C. § 118 - Limitations
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## Text
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Sections 116 through 126 of this title do not—
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(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
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(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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(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective Date; Application of AmendmentSection effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.
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