4 U.S.C. § 106 : US Code - Section 106: Same; income tax

Search 4 U.S.C. § 106 : US Code - Section 106: Same; income tax

(a) No person shall be relieved from liability for any income tax
levied by any State, or by any duly constituted taxing authority
therein, having jurisdiction to levy such a tax, by reason of his
residing within a Federal area or receiving income from
transactions occurring or services performed in such area; and such
State or taxing authority shall have full jurisdiction and power to
levy and collect such tax in any Federal area within such State to
the same extent and with the same effect as though such area was
not a Federal area.
(b) The provisions of subsection (a) shall be applicable only
with respect to income or receipts received after December 31,
1940.