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Codes and Statutes
US Code
Title 4
Chapter 4
US Code - Chapter 4: The states
Search US Code - Chapter 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
[Notes]
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