4 U.S.C. § 110 : US Code - Section 110: Same; definitions

Search 4 U.S.C. § 110 : US Code - Section 110: Same; definitions

As used in sections 105-109 of this title - 
(a) The term "person" shall have the meaning assigned to it in
section 3797 of title 26.
(b) The term "sales or use tax" means any tax levied on, with
respect to, or measured by, sales, receipts from sales, purchases,
storage, or use of tangible personal property, except a tax with
respect to which the provisions of section 104 of this title are
applicable.
(c) The term "income tax" means any tax levied on, with respect
to, or measured by, net income, gross income, or gross receipts.
(d) The term "State" includes any Territory or possession of the
United States.
(e) The term "Federal area" means any lands or premises held or
acquired by or for the use of the United States or any department,
establishment, or agency, of the United States; and any Federal
area, or any part thereof, which is located within the exterior
boundaries of any State, shall be deemed to be a Federal area
located within such State.