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§ 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
TITLE 4 > CHAPTER 4
CHAPTER 4—THE STATES
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