4 U.S. Code § 118
4 U.S. Code § 118 is about Limitations. It is under Chapter 4 (The States) of Title 4 (Flag And Seal, Seat Of Government, And The States) of the Code.
Sections 116 through 126 of this title do not—
(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
(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.
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