
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 45USC794]

 
                           TITLE 45--RAILROADS
 
                CHAPTER 16--REGIONAL RAIL REORGANIZATION
 
                 SUBCHAPTER VI--MISCELLANEOUS PROVISIONS
 
Sec. 794. Tax payments to States

    (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.
    (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.

(Pub. L. 93-236, title VI, Sec. 605, as added Pub. L. 94-5, Sec. 9, Feb. 
28, 1975, 89 Stat. 9.)
