2019 US Code
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
| 15 U.S.C. § 391 (2019) |
| §391. Tax on or with respect to generation or transmission of electricity |
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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. |
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(Pub. L. 86–272, title II, §201, as added Pub. L. 94–455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914.) |
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EFFECTIVE DATE
Pub. 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." |
| United States Code, 2018 Edition, Supplement 1, Title 15 - COMMERCE AND TRADE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 391 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 90 Stat. 1914 |
| Public Law 86-272, Public Law 94-455 |
