4 USC § 118 - Limitations

---
identifier: "/us/usc/t4/s118"
source: "usc"
legal_status: "official_legal_evidence"
title: "4 USC § 118 - Limitations"
title_number: 4
title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
section_number: "118"
section_name: "Limitations"
chapter_number: 4
chapter_name: "THE STATES"
positive_law: true
currency: "119-84"
last_updated: "2025-03-03"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)"
---


# § 118. Limitations

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.

---

**Source Credit**: (Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)

## Statutory Notes and Related Subsidiaries

### Effective Date; Application of Amendment

Section effective , and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after , see , set out as a note under .