Fabio
76b8ec33a7
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>
46 lines
2.0 KiB
Markdown
46 lines
2.0 KiB
Markdown
---
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type: "LegalText"
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title: "36 U.S.C. § 70108"
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description: "Duty to maintain corporate and tax-exempt status"
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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: 36
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title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
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chapter_number: "701"
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chapter_name: "FLEET RESERVE ASSOCIATION"
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section: "70108"
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citation: "36 U.S.C. § 70108"
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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_usc36@119-100.zip"
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source_identifier: "/us/usc/t36/s70108"
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source_file: "data/legal/raw/us/code/title-36/usc36.xml"
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source_hash: "967f914a961aa301a3e3439146a91e463accb316513f7f10d7c5f27e9634042f"
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raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
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text_hash: "aba4678302489c817255e2ca82b9e1eefbe6a169c388e34792c6a7964225cfd9"
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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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# 36 U.S.C. § 70108 - Duty to maintain corporate and tax-exempt status
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## Text
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(a) Corporate Status.— The corporation shall maintain its status as a corporation incorporated under the laws of Pennsylvania.
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(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.).
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(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.)
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## Notes
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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.
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Editorial Notes
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Amendments2000—Subsec. (a). Pub. L. 106–398 substituted “Pennsylvania” for “Delaware”.
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