US CHAPTER 4 — THE STATES
- § 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.
- § 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
- § 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.