Federal · Title 4 — Flag and Seal, Seat of Government, and the States
4 U.S.C. § 111: Same; taxation affecting Federal employees; income tax
Read the full statutory text
The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation. which is owned by the United States; which is located on the Columbia River; and portions of which are within the States of Oregon and Washington, which is owned by the United States; which is located on the Missouri River; and portions of which are within the States of South Dakota and Nebraska,
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.