
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 4USC115]

 
       TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
 
                          CHAPTER 4--THE STATES
 
Sec. 115. Limitation on State authority to tax compensation paid 
        to individuals performing services at Fort Campbell, Kentucky
        
    Pay and compensation paid to an individual for personal services at 
Fort Campbell, Kentucky, shall be subject to taxation by the State or 
any political subdivision thereof of which such employee is a resident.

(Added Pub. L. 105-261, div. A, title X, Sec. 1075(a)(1), Oct. 17, 1998, 
112 Stat. 2138.)


                             Effective Date

    Pub. L. 105-261, div. A, title X, Sec. 1075(a)(3), Oct. 17, 1998, 
112 Stat. 2138, provided that: ``The amendments made by this subsection 
[enacting this section] shall apply to pay and compensation paid after 
the date of the enactment of this Act [Oct. 17, 1998].''
