Section 118 · Limitations

Amended 1 time on record

Applied in 1 court decisions — leading case City of Seattle v. T-Mobile West Corp. (2017)

Most recently applied in City of Seattle v. T-Mobile West Corp. (May 2017)

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.

Editorial notes U.S. Code · Office of the Law Revision Counsel

Effective Date; Application of Amendment

Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.