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>
38 lines
1.6 KiB
Markdown
38 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "45 U.S.C. § 794"
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description: "Tax payments to States"
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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: 45
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title_name: "RAILROADS"
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chapter_number: "16"
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chapter_name: "REGIONAL RAIL REORGANIZATION"
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section: "794"
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citation: "45 U.S.C. § 794"
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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_usc45@119-100.zip"
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source_identifier: "/us/usc/t45/s794"
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source_file: "data/legal/raw/us/code/title-45/usc45.xml"
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source_hash: "b5c5b458ba4d669197f4d455c950cfb2e0f5e62c787c151a9309b2e180d471ab"
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raw_snapshot_hash: "6ff04cb352e22f8a18f24c94e9adb8036909cf2a75f41489d768a5934fb9667c"
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text_hash: "4ee247ee8115bc8fea50ba8cf38a6d3ab5bf6465ff6601977cca35afc9d7bd4f"
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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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# 45 U.S.C. § 794 - Tax payments to States
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## Text
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(a) Notwithstanding any other provision of law, no railroad in reorganization shall withhold from any State, or any political subdivision thereof, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant thereof.
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(b) Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection shall be fined not more than $10,000 for each such violation.
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(Pub. L. 93–236, title VI, § 605, as added Pub. L. 94–5, § 9, Feb. 28, 1975, 89 Stat. 9.)
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