Sections 116 through 126 of this title do not—
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
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.
Pub. L. 106–252, § 2(a)114 Stat. 627 (Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date; Application of Amendment
section 3 of Pub. L. 106–252section 116 of this titleSection 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 .