45 U.S.C. § 794
Section 794 · Tax payments to States
Amended 1 time on record
Applied in 3 court decisions — leading case 458 F. Supp. 1234 - In Re Penn Central Transportation Co. (1978)
Most recently applied in 458 F. Supp. 1234 - In Re Penn Central Transportation Co. (March 1978)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(a) Notwithstanding any other provision of law, no railroad in reorganization shall withhold from any State, or any political subdivision thereof, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant thereof.
(b) Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection shall be fined not more than $10,000 for each such violation.