“Taxing jurisdiction” means any state, the District of Columbia, any territory or possession of the United States, or any political subdivision within the territorial limits of the United States that has the authority to impose a tax, charge, or fee.

Source. #10213, eff 10-24-12 (from Rev 1601.18); renumbered by #13002 (formerly Rev 1601.20); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)