---
kind: "section"
citation: "4 U.S.C. § 118"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
number: "118"
heading: "Limitations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/118"
units:
  - "Chapter 4 — The States"
---

# §118. Limitations


Sections [116](/usc/4/116.md) through [126](/usc/4/126.md) of this title do not—

- (1) provide authority to a [taxing jurisdiction](/usc/4/124.md?p=12) 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](/usc/4/124.md?p=12) pertaining to taxation except as expressly provided in sections [116](/usc/4/116.md) through [126](/usc/4/126.md) of this title.

## Source credit

(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date; Application of Amendment

Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.