Chapter 4 · THE STATES

Contents (26)

Section 101Oath by members of legislatures and officers
Section 102Same; by whom administered
Section 103Assent to purchase of lands for forts
Section 104Tax on motor fuel sold on military or other reservation1 reports to State taxing authority
Section 105State, and so forth, taxation affecting Federal areas; sales or use tax
Section 106Same; income tax
Section 107Same; exception of United States, its instrumentalities, and authorized purchases1 therefrom
Section 108Same; jurisdiction of United States over Federal areas unaffected
Section 109Same; exception of Indians
Section 110Same; definitions
Section 111Same; taxation affecting Federal employees; income tax
Section 112Compacts between States for cooperation in prevention of crime; consent of Congress
Section 113Residence of Members of Congress for State income tax laws
Section 114Limitation on State income taxation of certain pension income
Section 115Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Section 116Rules for determining State and local government treatment of charges related to mobile telecommunications services
Section 117Sourcing rules
Section 118Limitations
Section 119Electronic databases for nationwide standard numeric jurisdictional codes
Section 120Procedure if no electronic database provided
Section 121Correction of erroneous data for place of primary use
Section 122Determination of place of primary use
Section 123Scope; special rules
Section 124Definitions
Section 125Nonseverability
Section 126No inference