§ 115. — Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 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].''