45 U.S.C. § 794

Tax payments to States

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(a) Notwithstanding any other provision of law, no railroad in reorganization shall withhold from any State, or any political subdivision thereof, the payment of the portion of any tax owed by such railroad to such State or subdivision, which portion has been collected by such railroad from any tenant thereof.(b) Any railroad which violates the provisions of subsection (a) of this section by withholding any portion of a tax referred to in such subsection shall be fined not more than $10,000 for each such violation.(Pub. L. 93–236, title VI, § 605, as added Pub. L. 94–5, § 9, Feb. 28, 1975, 89 Stat. 9.)

Notes of Decisions

Cited in 4 cases, 1976–1978 · leading case: In Re Penn Cent. Transp. Co., 458 F. Supp. 1234 (E.D. Pa. 1978).

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In Re Penn Cent. Transp. Co., 458 F. Supp. 1234 (E.D. Pa. 1978). “45 U.S.C. § 794 . See In re Penn Central Transp.”

In re Penn Cent. Transp. Co., 547 F.2d 208 (3rd Cir. 1976). “45 U.S.C. § 794 . . See In re Penn Central Transp.”

In re Penn Cent. Transp. Co., 430 F. Supp. 467 (E.D. Pa. 1977). “1975, 2 45 U.S.C. § 794 , all “additional rent” collected from March of 1975 until present have been paid directly to the City.”

In re Penn Cent. Transp. Co., 432 F. Supp. 680 (E.D. Pa. 1977). “The tenants of certain mid-Manhattan properties have been permitted to pay real estate taxes directly; and taxes payable by reason of § 605 of the Rail Act, 45 U.S.C. § 794 , have been paid since the effective date of that statute.”

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