Title 4 — Flag and Seal, Seat of Government, and the States
Chapter 4. The States
26 sections
- 101Oath by members of legislatures and officers
- 102Same; by whom administered
- 103Assent to purchase of lands for forts
- 104Tax on motor fuel sold on military or other reservation 1
- 105State, and so forth, taxation affecting Federal areas; sales or use tax
- 106Same; income tax
- 107Same; exception of United States, its instrumentalities, and authorized purchases 1
- 108Same; jurisdiction of United States over Federal areas unaffected
- 109Same; exception of Indians
- 110Same; definitions
- 111Same; taxation affecting Federal employees; income tax
- 112Compacts between States for cooperation in prevention of crime; consent of Congress
- 113Residence of Members of Congress for State income tax laws
- 114Limitation on State income taxation of certain pension income
- 115Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
- 116Rules for determining State and local government treatment of charges related to mobile telecommunications services
- 117Sourcing rules
- 118Limitations
- 119Electronic databases for nationwide standard numeric jurisdictional codes
- 120Procedure if no electronic database provided
- 121Correction of erroneous data for place of primary use
- 122Determination of place of primary use
- 123Scope; special rules
- 124Definitions
- 125Nonseverability
- 126No inference