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4 U.S. Code Chapter 4 - THE STATES

  1. § 101. Oath by members of legislatures and officers
  2. § 102. Same; by whom administered
  3. § 103. Assent to purchase of lands for forts
  4. § 104. Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority
  5. § 105. State, and so forth, taxation affecting Federal areas; sales or use tax
  6. § 106. Same; income tax
  7. § 107. Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom
  8. § 108. Same; jurisdiction of United States over Federal areas unaffected
  9. § 109. Same; exception of Indians
  10. § 110. Same; definitions
  11. § 111. Same; taxation affecting Federal employees; income tax
  12. § 112. Compacts between States for cooperation in prevention of crime; consent of Congress
  13. § 113. Residence of Members of Congress for State income tax laws
  14. § 114. Limitation on State income taxation of certain pension income
  15. § 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
  16. § 116. Rules for determining State and local government treatment of charges related to mobile telecommunications services
  17. § 117. Sourcing rules
  18. § 118. Limitations
  19. § 119. Electronic databases for nationwide standard numeric jurisdictional codes
  20. § 120. Procedure if no electronic database provided
  21. § 121. Correction of erroneous data for place of primary use
  22. § 122. Determination of place of primary use
  23. § 123. Scope; special rules
  24. § 124. Definitions
  25. § 125. Nonseverability
  26. § 126. No inference
Editorial Notes
Amendments

2000—Pub. L. 106–252, § 2(b), July 28, 2000, 114 Stat. 633, added items 116 to 126.

1998—Pub. L. 105–261, div. A, title X, § 1075(a)(2), Oct. 17, 1998, 112 Stat. 2138, added item 115.

1996—Pub. L. 104–95, § 1(b), Jan. 10, 1996, 109 Stat. 980, added item 114.

1977—Pub. L. 95–67, § 1(b), July 19, 1977, 91 Stat. 271, added item 113.

1966—Pub. L. 89–554, § 2(b), Sept. 6, 1966, 80 Stat. 608, added item 111 and redesignated former item 111 as 112.

1949—Act May 24, 1949, ch. 139, § 129(a), 63 Stat. 107, added item 111.

Statutory Notes and Related Subsidiaries
Civil and Criminal Jurisdiction over Indians

Amendment of State Constitutions to remove legal impediment to the assumption of civil and criminal jurisdiction in accordance with the provisions of section 1162 of Title 18 and section 1360 of Title 28, see act Aug. 15, 1953, ch. 505, § 6, 67 Stat. 590, set out as a note under section 1360 of Title 28, Judiciary and Judicial Procedure.

Consent of United States to other States to assume jurisdiction with respect to criminal offenses or civil causes of action, or with respect to both, as provided for in section 1162 of Title 18 and section 1360 of Title 28, see act Aug. 15, 1953, ch. 505, § 7, 67 Stat. 590, set out as a note under section 1360 of Title 28.