Pub. L. 99-410, tit. I, sec. 106 (as amended)

EFFECT ON CERTAIN OTHER LAWS.

Year: 2021Length: 40 wordsOfficial source

SEC. 106. [52 U.S.C. 20309] EFFECT ON CERTAIN OTHER LAWS. The exercise of any right under this title shall not affect, for purposes of any Federal, State, or local tax, the residence or domicile of a person exercising such right.

Cross-references to the US Code: 52 U.S.C. 20309