Property Taxes in Federal Enclaves: Hearings Before the United States Senate Committee on Government Operations, Subcommittee on Intergovernmental Relations, Eighty-Ninth Congress, Second Session, on July 12, 13, 1966

Capa
Considers S. 3000, to allow for state and local governments to collect taxes on personal property within Federal areas, and to extend to residents of those areas state and local services and voting privileges.
 

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Página 7 - ... enter into agreements or compacts, not in conflict with any law or treaty of the United States...
Página 21 - ... (b) Notwithstanding the admission of the State of Alaska into the Union, authority is reserved in the United States, subject to the proviso hereinafter set forth, for the exercise by the Congress of the United States...
Página 77 - The power of taxation, indispensable to the existence of every civilized government, is exercised upon the assumption of an equivalent rendered to the taxpayer in the protection of his person and property, in adding to the value of such property, or in the creation and maintenance of public conveniences in which he shares, such, for instance, as roads, bridges, sidewalks, pavements, and schools for the education of his children.
Página 21 - The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.
Página 6 - December 31, 1940. 5 107. (a) The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.
Página 5 - Columbia, within whose borders the reservation affected may be located. (b) The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel with respect to which taxes are payable under subsection (a) for the preceding month. (c) As used in this section, the term "Territory
Página 72 - State or any political subdivision thereof may be expended for the free public education of such children ; or (2) if it is the judgment of the Commissioner, after he has consulted with the appropriate State educational agency, that no local educational agency is able to provide suitable free public education for such children...
Página 6 - ... taxing authority therein, having jurisdiction to levy such a. tax, on the ground that the sale or use, with respect to which such tax is levied, occurred in whole or in part within a Federal area; and such State or taxing authority shall have full jurisdiction and power to levy and collect any such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area.
Página 6 - sales or use tax" means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable. (c) The term "income tax" means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
Página 59 - Code to permit states and other duly constituted taxing authorities to subject persons to liability for payment of property taxes on property located in federal areas within such state.

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