
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 38USC8167]

 
                      TITLE 38--VETERANS' BENEFITS
 
            PART VI--ACQUISITION AND DISPOSITION OF PROPERTY
 
   CHAPTER 81--ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY 
FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY
 
           SUBCHAPTER V--ENHANCED-USE LEASES OF REAL PROPERTY
 
Sec. 8167. Exemption from State and local taxes

    The interest of the United States in any property subject to an 
enhanced-use lease and any use by the United States of such property 
during such lease shall not be subject, directly or indirectly, to any 
State or local law relative to taxation, fees, assessments, or special 
assessments, except sales taxes charged in connection with any 
construction, alteration, repair, remodeling, or improvement project 
carried out under the lease.

(Added Pub. L. 102-86, title IV, Sec. 401(a), Aug. 14, 1991, 105 Stat. 
421.)
