{"identifier":"/us/usc/t49/s14505","title":49,"num":"\u00a7\u202f14505.","heading":"State tax","text":"\u00a7\u202f14505.\nState tax\nA State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on\u2014\n(1) a passenger traveling in interstate commerce by motor carrier;\n(2) the transportation of a passenger traveling in interstate commerce by motor carrier;\n(3) the sale of passenger transportation in interstate commerce by motor carrier; or\n(4) the gross receipts derived from such transportation.","url":"https://projectusc.org/usc/t49/s14505.html","content":[{"t":"sec","id":"/us/usc/t49/s14505","children":[{"t":"num","text":"\u00a7\u202f14505."},{"t":"heading","text":"State tax","tail":"\n"},{"t":"chapeau","text":"A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on\u2014"},{"t":"para","id":"/us/usc/t49/s14505/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" a passenger traveling in interstate commerce by motor carrier;","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t49/s14505/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" the transportation of a passenger traveling in interstate commerce by motor carrier;","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t49/s14505/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" the sale of passenger transportation in interstate commerce by motor carrier; or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t49/s14505/4","children":[{"t":"num","text":"(4)"},{"t":"content","text":" the gross receipts derived from such transportation.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}