Tax on or with respect to generation or transmission of electricity

  1. Law
  2. USC 15
  3. Commerce And Trade
  4. STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
  5. DISCRIMINATORY TAXES
  6. Tax on or with respect to generation or transmission of electricity

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§391. Tax on or with respect to generation or transmission of electricity

No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.

(Pub. L. 86–272, title II, §201, as added Pub. L. 94–455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914 .)

Effective Date

Pub. L. 94–455, title XXI, §2121(b), Oct. 4, 1976, 90 Stat. 1914 , provided that: "The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974."


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