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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 42 U.S.C. § 3941 State or local taxation or regulation; access to judicial process us united_states_code code_section 42 THE PUBLIC HEALTH AND WELFARE 49 NATIONAL HOUSING PARTNERSHIPS 3941 42 U.S.C. § 3941 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc42@119-100.zip /us/usc/t42/s3941 data/legal/raw/us/code/title-42/usc42.xml e0069f62a70364c74008becdabbf77f4c1df6bdfba3b7877af199beae01c6f95 644321055a08eb1f260a6a3e31ac157fa024756abf612a9fd6857e7e400cf24e 7c576270749fa9799b5f17013469f0f18ca6b5eb8a6785f03a3dc026d0e0e0fe 2026-07-04 official
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42 U.S.C. § 3941 - State or local taxation or regulation; access to judicial process

Text

Nothing contained in this chapter shall preclude a State or other local jurisdiction from imposing, in accordance with the laws of such State or other local jurisdiction, any valid nondiscriminatory tax, obligation, or regulation on the partnership as a taxable and or legal entity, but no limited partner of the partnership not otherwise subject to taxation or regulation by or judicial process of a State or other local jurisdiction shall be subject to taxation or regulation by or subject to or denied access to judicial process of such State or other local jurisdiction, or be subject or denied access to any greater extent, because of activities of the corporation or partnership within such State or other local jurisdiction.

(Pub. L. 90448, title IX, § 912, as added Pub. L. 91351, title VIII, § 711, July 24, 1970, 84 Stat. 463.)