---
kind: "unit"
title: "49"
title_heading: "Transportation"
key: "stIV/ptA/ch115"
level: "chapter"
label: "Chapter 115"
heading: "Federal-State Relations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/49/stIV-ptA-ch115"
sections_count: 2
---

# Chapter 115 — Federal-State Relations

Title 49 — Transportation › Subtitle IV — Interstate Transportation › Part A — Rail

## Sections

- [§11501. Tax discrimination against rail transportation property](/usc/49/11501.md)
- [§11502. Withholding State and local income tax by rail carriers](/usc/49/11502.md)