-
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.
|