4 U.S.C. § 118 : US Code - Section 118: Limitations

Search 4 U.S.C. § 118 : US Code - Section 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.