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-49/chapter-249/section-24908.md

@@ -0,0 +1,39 @@
+---
+type: "LegalText"
+title: "49 U.S.C. § 24908"
+description: "Transfer taxes and levies and recording charges"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 49
+title_name: "TRANSPORTATION"
+chapter_number: "249"
+chapter_name: "NORTHEAST CORRIDOR IMPROVEMENT PROGRAM"
+section: "24908"
+citation: "49 U.S.C. § 24908"
+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_usc49@119-100.zip"
+source_identifier: "/us/usc/t49/s24908"
+source_file: "data/legal/raw/us/code/title-49/usc49.xml"
+source_hash: "6f68c5a9b6fdbe6c7b104c956e6925517a024870ab4bd0e4cc3be2cff6a8bfd7"
+raw_snapshot_hash: "0786acdd244d8f42c5a8e8ed1ec2a8dcb47dd0e02a286752710a20745702a4fb"
+text_hash: "bc7b5b0bc4ff378b64b15ef0d3675847ce085a4a5e98a51bc19521ef4b70d907"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 49 U.S.C. § 24908 - Transfer taxes and levies and recording charges
+
+## Text
+
+A transfer of an interest in rail property under this chapter is exempt from a tax or levy related to the transfer that is imposed by the United States Government, a State, or a political subdivision of a State. On payment of the appropriate and generally applicable charge for the service performed, a transferee or transferor may record an instrument and, consistent with the final system plan, the release or removal of a pre-existing lien or encumbrance of record related to the interest transferred.
+
+(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 937.)
+
+## Notes
+
+Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 2490845:743(e) (words “title VII of the Railroad Revitalization and Regulatory Reform Act of 1976 [45 U.S.C. 851 et seq.] or of”).Jan. 2, 1974, Pub. L. 93–236, 87 Stat. 985, § 303(e) (words “title VII of the Railroad Revitalization and Regulatory Reform Act of 1976 or of”); added Feb. 5, 1976, Pub. L. 94–210, § 601(d), 90 Stat. 84; Sept. 30, 1976, Pub. L. 94–436, § 5 (related to title VII), 90 Stat. 1399. The words “or conveyances”, “(whether real, personal, or mixed)”, “which are made at any time”, “the purposes of”, “imposts”, “or on the recording of deeds, bills of sale, liens, encumbrances, or other instruments evidencing, effectuating, or incident to any such transfers or conveyances, whether imposed on the transferor or on the transferee”, “now or hereafter”, “to compensate . . . the cost of”, “such deeds, bills of sale, liens, encumbrances, or other”, and “the designations and applicable principles in” are omitted as surplus.