CHAPTER 4 — The States
26 sections.
- § 101. — Oath by members of legislatures and officers
- § 102. — Same; by whom administered
- § 103. — Assent to purchase of lands for forts
- § 104. — Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority
- § 105. — State, and so forth, taxation affecting Federal areas; sales or use tax
- § 106. — Same; income tax
- § 107. — Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom
- § 108. — Same; jurisdiction of United States over Federal areas unaffected
- § 109. — Same; exception of Indians
- § 110. — Same; definitions
- § 111. — Same; taxation affecting Federal employees; income tax
- § 112. — Compacts between States for cooperation in prevention of crime; consent of Congress
- § 113. — Residence of Members of Congress for State income tax laws
- § 114. — Limitation on State income taxation of certain pension income
- § 115. — Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
- § 116. — Rules for determining State and local government treatment of charges related to mobile telecommunications services
- § 117. — Sourcing rules
- § 118. — Limitations
- § 119. — Electronic databases for nationwide standard numeric jurisdictional codes
- § 120. — Procedure if no electronic database provided
- § 121. — Correction of erroneous data for place of primary use
- § 122. — Determination of place of primary use
- § 123. — Scope; special rules
- § 124. — Definitions
- § 125. — Nonseverability
- § 126. — No inference