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United States Code

Chapter 4

The States

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 reports to State taxing authority 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 therefrom 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