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TITLE 4 > CHAPTER 4

CHAPTER 4 - THE STATES

  • Sec. 101. Oath by members of legislatures and officers
  • Sec. 102. Same; by whom administered
  • Sec. 103. Assent to purchase of lands for forts
  • Sec. 104.Tax on motor fuel sold on military or other reservation FOOTNOTE 1 reports to State taxing authority
  • Sec. 105. State, and so forth, taxation affecting Federal areas; sales or use tax
  • Sec. 106. Same; income tax
  • Sec. 107.Same; exception of United States, its instrumentalities, and authorized purchases FOOTNOTE 1 therefrom
  • Sec. 108. Same; jurisdiction of United States over Federal areas unaffected
  • Sec. 109. Same; exception of Indians
  • Sec. 110. Same; definitions
  • Sec. 111. Same; taxation affecting Federal employees; income tax
  • Sec. 112. Compacts between States for cooperation in prevention of crime; consent of Congress
  • Sec. 113. Residence of Members of Congress for State income tax laws
  • Sec. 114. Limitation on State income taxation of certain pension income
  • Sec. 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
  • Sec. 116. Rules for determining State and local government treatment of charges related to mobile telecommunications services
  • Sec. 117. Sourcing rules
  • Sec. 118. Limitations
  • Sec. 119. Electronic databases for nationwide standard numeric jurisdictional codes
  • Sec. 120. Procedure if no electronic database provided
  • Sec. 121. Correction of erroneous data for place of primary use
  • Sec. 122. Determination of place of primary use
  • Sec. 123. Scope; special rules
  • Sec. 124. Definitions
  • Sec. 125. Nonseverability
  • Sec. 126. No inference
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