2015 US Code
Title 49 - Transportation (Sections 101 - 80504)
Subtitle IV - Interstate Transportation (Sections 10101 - 16106)
Part B - Motor Carriers, Water Carriers, Brokers, and Freight Forwarders (Sections 13101 - 14916)
Chapter 145 - Federal-State Relations (Sections 14501 - 14506)
Sec. 14505 - State tax
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 49 - TRANSPORTATION |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 |
| Contains | section 14505 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Added Pub. L. 104-88, title I, §103, Dec. 29, 1995, 109 Stat. 904. |
| Statutes at Large Reference | 109 Stat. 904 |
| Public and Private Law | Public Law 104-88 |
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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.
(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 904.)
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