CHAPTER 4—THE STATES (§§ 101—126)
- § 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 1 reports to State taxing authority
- § 105. State, and so forth, taxation affecting Federal areas; sales or use tax
- § 106. Same; income tax
- § 107. Same; exception of United States, its instrumentalities, and authorized purchases 1 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