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