Title 4Chapter

Chapter 4—the States

Contents

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