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2021 US Code
Title 49 - Transportation
Subtitle IV - Interstate Transportation
Part B - Motor Carriers, Water Carriers, Brokers, and Freight Forwarders
Chapter 145 - Federal-State Relations
Sec. 14505 - State tax
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| 49 U.S.C. § 14505 (2021) |
| §14505. State tax |
|
A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on— (1) a passenger traveling in interstate commerce by motor carrier; (2) the transportation of a passenger traveling in interstate commerce by motor carrier; (3) the sale of passenger transportation in interstate commerce by motor carrier; or (4) the gross receipts derived from such transportation. |
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(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 904.) |
| STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE
Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title. |
| United States Code, 2018 Edition, Supplement 3, Title 49 - TRANSPORTATION |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART B - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS CHAPTER 145 - FEDERAL-STATE RELATIONS Sec. 14505 - State tax |
| section 14505 |
| 2021 |
| January 3, 2022 |
| Yes |
| standard |
| 109 Stat. 904 |
| Public Law 104-88 |
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