{"data":{"id":"us/4-u.s.c.-118","jurisdiction":"us","citation":"4 U.S.C. § 118","heading":"Limitations","body":"Sections 116 through 126 of this title do not—(1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or (2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.","path":["Title 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES","CHAPTER 4—THE STATES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc04@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:55:31Z","sha256":"55a5c72c1db358502d7ccded46c272feffd0a636bddbe448e94da09ca1f97bb5","source_id":"us","stale":false,"prev":"us/4-u.s.c.-117","next":"us/4-u.s.c.-119"},"notice":"GroundRules: Original legal text. Not legal advice."}