republic-os/legal/us/code/title-45/chapter-20/section-1106.md

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LegalText	45 U.S.C. § 1106	Exemption from transfer taxes and fees; recordation	us	united_states_code	code_section	45	RAILROADS	20	NORTHEAST RAIL SERVICE	1106	45 U.S.C. § 1106	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc45@119-100.zip	/us/usc/t45/s1106	data/legal/raw/us/code/title-45/usc45.xml	1e74efd213cbd38e7587b34590d0be6f708d1cf1a4d33ad6761cc93ab292a2cc	6ff04cb352e22f8a18f24c94e9adb8036909cf2a75f41489d768a5934fb9667c	08396f071cd233576d0bb1c3b3260aad122e2304440bf0741e43c1e430604218	2026-07-04	official	legal us-code

45 U.S.C. § 1106 - Exemption from transfer taxes and fees; recordation

Text

(a) (1) All transfers or conveyances of any interest in rail property (whether real, personal, or mixed) which are made under any provision of or amendment made by this subtitle shall be exempt from any taxes, imposts, or levies now or hereby imposed, by the United States or by any State or any political subdivision of a State, on or in connection with such transfers or conveyances or on the recording of deeds, bills of sale, liens, encumbrances, easements, or other instruments evidencing, effectuating, or incident to any such transfers or conveyances, whether imposed on the transferor or on the transferee. Such transferors and transferees shall be entitled to record any such deeds, bills of sale, liens, encumberances,11 So in original. Probably should be “encumbrances,”. easements, or other instruments, and to record the release or removal of any preexisting liens or encumbrances of record with respect to properties so transferred or conveyed, upon payment of any appropriate and generally applicable charges to compensate for the cost of the service performed.

(2) This section shall not apply to Federal income tax laws.

(b) Transfer of designated real property (including any interest in real property) authorized by the amendments made by part 2 of this subtitle shall have the same effect for purposes of rights and priorities with respect to such property as recordation on the transfer date of appropriate deeds, or other appropriate instruments, in offices appointed under State law for such recordation, except that acquiring rail carriers and other entities shall proffer such deeds or other instruments for recordation within 36 months after the transfer date as a condition of preserving such rights and priorities beyond the expiration of that period. Conrail shall cooperate in effecting the timely preparation, execution, and proffering for recordation of such deeds and other instruments.

(Pub. L. 97–35, title XI, § 1153, Aug. 13, 1981, 95 Stat. 677.)

Notes

Editorial Notes

References in TextThis subtitle, referred to in subsecs. (a)(1) and (b), is subtitle E (§§ 1131–1169) of title XI of Pub. L. 97–35, Aug. 13, 1981, 95 Stat. 643, known as the Northeast Rail Service Act of 1981. Part 2 (§§ 1136–1142) of subtitle E enacted sections 581 to 587, 727, 744a, and 761 to 769a of this title, amended sections 601 and 741 of this title, and enacted provisions set out as a note under section 744a of this title. For complete classification of this subtitle to the Code, see Short Title note set out under section 1101 of this title and Tables.