
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: 49USC11502]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
                              PART A--RAIL
 
                  CHAPTER 115--FEDERAL-STATE RELATIONS
 
Sec. 11502. Withholding State and local income tax by rail 
        carriers
        
    (a) No part of the compensation paid by a rail carrier providing 
transportation subject to the jurisdiction of the Board under this part 
to an employee who performs regularly assigned duties as such an 
employee on a railroad in more than one State shall be subject to the 
income tax laws of any State or subdivision of that State, other than 
the State or subdivision thereof of the employee's residence.
    (b) A rail carrier withholding pay from an employee under subsection 
(a) of this section shall file income tax information returns and other 
reports only with the State and subdivision of residence of the 
employee.

(Added Pub. L. 104-88, title I, Sec. 102(a), Dec. 29, 1995, 109 Stat. 
844.)


                            Prior Provisions

    Provisions similar to those in this section were contained in 
section 11504 of this title prior to the general amendment of this 
subtitle by Pub. L. 104-88, Sec. 102(a).
    Prior sections 11502 to 11507 were omitted in the general amendment 
of this subtitle by Pub. L. 104-88, Sec. 102(a).
    Section 11502, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1445, related 
to conferences and joint hearings with State authorities.
    Section 11503, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1445, related 
to tax discrimination against rail transportation property. See section 
11501 of this title.
    Section 11503a, added Pub. L. 96-296, Sec. 31(a)(1), July 1, 1980, 
94 Stat. 823; amended Pub. L. 97-261, Sec. 20, Sept. 20, 1982, 96 Stat. 
1122, related to tax discrimination against motor carrier transportation 
property. See section 14502 of this title.
    Section 11504, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1446; Pub. L. 
97-261, Sec. 29(d), Sept. 20, 1982, 96 Stat. 1128; Pub. L. 101-322, 
Sec. 7, July 6, 1990, 104 Stat. 296; Pub. L. 103-272, Sec. 5(m)(33), 
July 5, 1994, 108 Stat. 1378, related to withholding State and local 
income tax by certain carriers. See sections 11502 and 14503 of this 
title.
    Section 11505, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 
99-521, Sec. 11(b), Oct. 22, 1986, 100 Stat. 2998, related to State 
action to enjoin rail carriers from certain actions.
    Section 11506, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 
102-240, title IV, Sec. 4005, Dec. 18, 1991, 105 Stat. 2146, related to 
registration of motor carriers by a State. See section 14504 of this 
title.
    Section 11507, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1449; Pub. L. 
98-473, title II, Sec. 233, Oct. 12, 1984, 98 Stat. 2031, related to 
prison-made property governed by State law.

                  Section Referred to in Other Sections

    This section is referred to in section 24301 of this title.
