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

Footnote(s):

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

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

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(Last updated January 8, 2004)