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

# Chapter 10 — Tax on Carriers and Employees

Title 45 — Railroads

## Sections

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 Repealed.](/usc/45/241...253.md)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