38 USC 8167: Exemption from State and local taxes
Text contains those laws in effect on January 7, 2011
From Title 38-VETERANS' BENEFITSPART VI-ACQUISITION AND DISPOSITION OF PROPERTYCHAPTER 81-ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTYSUBCHAPTER V-ENHANCED-USE LEASES OF REAL PROPERTY
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§8167. Exemption from State and local taxes
The interest of the United States in any property subject to an enhanced-use lease and any use by the United States of such property during such lease shall not be subject, directly or indirectly, to any State or local law relative to taxation, fees, assessments, or special assessments, except sales taxes charged in connection with any construction, alteration, repair, remodeling, or improvement project carried out under the lease.
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