4 U.S.C. Chapter 4 — THE STATES

• § 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 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 1 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