2015 US Code
Title 15 - Commerce and Trade (Sections 1 - 8405)
Chapter 10B - State Taxation of Income From Interstate Commerce (Sections 381 - 391)
Subchapter II - Discriminatory Taxes (Sections 391 - 391)
Sec. 391 - Tax on or with respect to generation or transmission of electricity
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 15 - COMMERCE AND TRADE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 15 - COMMERCE AND TRADE CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER II - DISCRIMINATORY TAXES Sec. 391 - Tax on or with respect to generation or transmission of electricity |
| Contains | section 391 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 86-272, title II, §201, as added Pub. L. 94-455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914. |
| Statutes at Large References | 90 Stat. 1914 |
| Public and Private Laws | Public Law 86-272, Public Law 94-455 |
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No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.
(Pub. L. 86–272, title II, §201, as added Pub. L. 94–455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914.)
EFFECTIVE DATEPub. L. 94–455, title XXI, §2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: "The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974."
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