CHAPTER 4— THE STATES
Sections
- § 101 Oath by members of legislatures and officers
- § 102 Same; by whom administered
- § 103 Assent to purchase of lands for forts
- § 104 Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority
- § 105 State, and so forth, taxation affecting Federal areas; sales or use tax
- § 106 Same; income tax
- § 107 Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom
- § 108 Same; jurisdiction of United States over Federal areas unaffected
- § 109 Same; exception of Indians
- § 110 Same; definitions
- § 111 Same; taxation affecting Federal employees; income tax
- § 112 Compacts between States for cooperation in prevention of crime; consent of Congress
- § 113 Residence of Members of Congress for State income tax laws
- § 114 Limitation on State income taxation of certain pension income
- § 115 Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
- § 116 Rules for determining State and local government treatment of charges related to mobile telecommunications services
- § 117 Sourcing rules
- § 118 Limitations
- § 119 Electronic databases for nationwide standard numeric jurisdictional codes
- § 120 Procedure if no electronic database provided
- § 121 Correction of erroneous data for place of primary use
- § 122 Determination of place of primary use
- § 123 Scope; special rules
- § 124 Definitions
- § 125 Nonseverability
- § 126 No inference