---
kind: "unit"
title: "45"
title_heading: "Railroads"
key: "ch10"
level: "chapter"
label: "Chapter 10"
heading: "Tax on Carriers and Employees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/45/ch10"
sections_count: 2
---

# Chapter 10 — Tax on Carriers and Employees

Title 45 — Railroads

## Sections

- [§241...253. Repealed.](/usc/45/241...253.md)
- [§261...273. Omitted](/usc/45/261...273.md)