THE STATES

  1. Law
  2. USC 4
  3. Flag And Seal, Seat Of Government, And The States
  4. THE STATES

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Section
101

Oath by members of legislatures and officers

Section
102

Same; by whom administered

Section
103

Assent to purchase of lands for forts

Section
104

Tax on motor fuel sold on military or other reservation 1 reports to State taxing authority

Section
105

State, and so forth, taxation affecting Federal areas; sales or use tax

Section
106

Same; income tax

Section
107

Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom

Section
108

Same; jurisdiction of United States over Federal areas unaffected

Section
109

Same; exception of Indians

Section
110

Same; definitions

Section
111

Same; taxation affecting Federal employees; income tax

Section
112

Compacts between States for cooperation in prevention of crime; consent of Congress

Section
113

Residence of Members of Congress for State income tax laws

Section
114

Limitation on State income taxation of certain pension income

Section
115

Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

Section
116

Rules for determining State and local government treatment of charges related to mobile telecommunications services

Section
117

Sourcing rules

Section
118

Limitations

Section
119

Electronic databases for nationwide standard numeric jurisdictional codes

Section
120

Procedure if no electronic database provided

Section
121

Correction of erroneous data for place of primary use

Section
122

Determination of place of primary use

Section
123

Scope; special rules

Section
124

Definitions

Section
125

Nonseverability

Section
126

No inference