4 USC Chapter 4
THE STATES
through Public Law 118-10
§
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 1 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 1 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
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