Ohio: dismiss city's lawsuit to tax base civilians
The state of Ohio wants a federal judge to dismiss a city's lawsuit seeking to tax civilian employees and contractors who work on part of an air force base.
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#1 Feb 20, 2013
My question would be why doesn't Ohio have to follow the federal Buck Act regarding taxation of income earned on federal installations?
Paraphrased, what the federal Buck Act of 1940 says is that: No person shall be relieved from liability for any income tax levied by any taxing authority by reason of his receiving income from transactions or services performed in a Federal area; and such taxing authority shall have full jurisdiction and power to levy and collect such tax in any Federal area to the same extent and with the same effect as though such area was not a Federal area.
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