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49 U.S.C. § 14503

Withholding State and local income tax by certain carriers

United States · Title 49 — TRANSPORTATION · Status: effective

Taxation
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49 U.S.C. § 14503, Withholding State and local income tax by certain carriers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/490265
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Full text

A water carrier providing transportation subject to jurisdiction under subchapter II of chapter 135 shall file income tax information returns and other reports only with—

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.