4 USC Ch. 4: Front Matter
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4 USC Ch. 4: Front Matter
From Title 4-FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATESCHAPTER 4-THE STATES

CHAPTER 4-THE STATES

Sec.
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; reports to State taxing authority.
105.
State, etc., taxation affecting Federal areas; sales or use tax.1

        

106.
Same; income tax.
107.
Same; exception of United States, its instrumentalities, and authorized 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 2

        

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.

        

Editorial Notes

Amendments

2000- Pub. L. 106–252, §2(b), July 28, 2000, 114 Stat. 633 , added items 116 to 126.

1998- Pub. L. 105–261, div. A, title X, §1075(a)(2), Oct. 17, 1998, 112 Stat. 2138 , added item 115.

1996- Pub. L. 104–95, §1(b), Jan. 10, 1996, 109 Stat. 980 , added item 114.

1977- Pub. L. 95–67, §1(b), July 19, 1977, 91 Stat. 271 , added item 113.

1966- Pub. L. 89–554, §2(b), Sept. 6, 1966, 80 Stat. 608 , added item 111 and redesignated former item 111 as 112.

1949-Act May 24, 1949, ch. 139, §129(a), 63 Stat. 107 , added item 111.


Statutory Notes and Related Subsidiaries

Civil and Criminal Jurisdiction over Indians

Amendment of State Constitutions to remove legal impediment to the assumption of civil and criminal jurisdiction in accordance with the provisions of section 1162 of Title 18 and section 1360 of Title 28, see act Aug. 15, 1953, ch. 505, §6, 67 Stat. 590 , set out as a note under section 1360 of Title 28, Judiciary and Judicial Procedure.

Consent of United States to other States to assume jurisdiction with respect to criminal offenses or civil causes of action, or with respect to both, as provided for in section 1162 of Title 18 and section 1360 of Title 28, see act Aug. 15, 1953, ch. 505, §7, 67 Stat. 590 , set out as a note under section 1360 of Title 28.

1 So in original. Does not conform to section catchline.

2 So in original. Probably should be followed by a period.