Federal · Title 42 — Public Health and Welfare
42 U.S.C. § 1490h: Taxation of property held by Secretary
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the value of any notes or mortgages or other lien instruments held by or transferred to the Secretary; any notes or lien instruments administered under this subchapter which are made, assigned, or held by a person otherwise liable for such tax; or the value of any property conveyed or transferred to the Secretary, whether as a tax on the instrument, the privilege of conveying or transferring, or the recordation thereof; nor shall the failure to pay or collect any such tax be a ground for refusal to record or file such instruments, or for failure to impart notice, or prevent the enforcement of its provisions in any State or Federal court.
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