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49 U.S.C. § 14502

Tax discrimination against motor carrier transportation property

United States · Title 49 — TRANSPORTATION · Status: effective

TaxationTransportation & Motor Vehicles
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49 U.S.C. § 14502, Tax discrimination against motor carrier transportation property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/490264
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In this section, the following definitions apply: The following acts unreasonably burden and discriminate against interstate commerce and a State, subdivision of a State, or authority acting for a State or subdivision of a State may not do any of them: If the ratio of the assessed value of other commercial and industrial property in the assessment jurisdiction to the true market value of all other commercial and industrial property cannot be determined to the satisfaction of the district court through the random-sampling method known as a sales assessment ratio study (to be carried out under statistical principles applicable to such a study), the court shall find, as a violation of this section—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.