Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-36/chapter-701/section-70108.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "36 U.S.C. § 70108"
+description: "Duty to maintain corporate and tax-exempt status"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 36
+title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
+chapter_number: "701"
+chapter_name: "FLEET RESERVE ASSOCIATION"
+section: "70108"
+citation: "36 U.S.C. § 70108"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip"
+source_identifier: "/us/usc/t36/s70108"
+source_file: "data/legal/raw/us/code/title-36/usc36.xml"
+source_hash: "967f914a961aa301a3e3439146a91e463accb316513f7f10d7c5f27e9634042f"
+raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
+text_hash: "aba4678302489c817255e2ca82b9e1eefbe6a169c388e34792c6a7964225cfd9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 36 U.S.C. § 70108 - Duty to maintain corporate and tax-exempt status
+
+## Text
+
+(a) Corporate Status.— The corporation shall maintain its status as a corporation incorporated under the laws of Pennsylvania.
+
+(b) Tax-Exempt Status.— The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
+
+(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1348; Pub. L. 106–398, § 1 [[div. A], title X, § 1087(g)(4)], Oct. 30, 2000, 114 Stat. 1654, 1654A–294.)
+
+## Notes
+
+Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 70108(a)36:5608(e).Sept. 23, 1996, Pub. L. 104–201, title XVIII, §§ 1808(e), 1814 (related to duty to maintain status), 110 Stat. 2761, 2762. 70108(b)36:5613 (related to duty to maintain status).  In subsection (a), the words “organized and” and “the State of” are omitted as unnecessary.
+
+Editorial Notes
+
+Amendments2000—Subsec. (a). Pub. L. 106–398 substituted “Pennsylvania” for “Delaware”.