28 USC 960: Tax liability

28 USC 960: Tax liability Text contains those laws in effect on January 23, 2000

From Title 28-JUDICIARY AND JUDICIAL PROCEDUREPART III-COURT OFFICERS AND EMPLOYEESCHAPTER 57-GENERAL PROVISIONS APPLICABLE TO COURT OFFICERS AND EMPLOYEES

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§960. Tax liability

Any officers and agents conducting any business under authority of a United States court shall be subject to all Federal, State and local taxes applicable to such business to the same extent as if it were conducted by an individual or corporation.

(June 25, 1948, ch. 646, 62 Stat. 927 .)

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., §124a (June 18, 1934, ch. 585, 48 Stat. 993 ).

A proviso in section 124a of title 28, U.S.C., 1940 ed., relating to taxes accruing prior to the effective date of the 1934 act, was omitted as obsolete.

References in section 124a of title 28, U.S.C., 1940 ed., to specific officers was omitted as covered by the words "Any officers."

Word "Federal" was added before "State" in recognition of the liability of such officers for Federal taxes under the revenue laws.

Changes in phraseology were made.