{"identifier":"/us/usc/t4/s118","title":4,"num":"\u00a7\u202f118.","heading":"Limitations","text":"\u00a7\u202f118.\nLimitations\nSections 116 through 126 of this title do not\u2014\n(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\n(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.","url":"https://projectusc.org/usc/t4/s118.html","content":[{"t":"sec","id":"/us/usc/t4/s118","children":[{"t":"num","text":"\u00a7\u202f118."},{"t":"heading","text":"Limitations","tail":"\n"},{"t":"chapeau","text":"Sections 116 through 126 of this title do not\u2014"},{"t":"para","id":"/us/usc/t4/s118/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t4/s118/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}