42 U.S.C. § 3941 : US Code - Section 3941: State or local taxation or regulation; access to judicial process

Search 42 U.S.C. § 3941 : US Code - Section 3941: State or local taxation or regulation; access to judicial process

Nothing contained in this chapter shall preclude a State or other
local jurisdiction from imposing, in accordance with the laws of
such State or other local jurisdiction, any valid nondiscriminatory
tax, obligation, or regulation on the partnership as a taxable and
or legal entity, but no limited partner of the partnership not
otherwise subject to taxation or regulation by or judicial process
of a State or other local jurisdiction shall be subject to taxation
or regulation by or subject to or denied access to judicial process
of such State or other local jurisdiction, or be subject or denied
access to any greater extent, because of activities of the
corporation or partnership within such State or other local
jurisdiction.