---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch10B/schII"
level: "subchapter"
label: "Subchapter II"
heading: "Discriminatory Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch10B-schII"
sections_count: 1
---

# Subchapter II — Discriminatory Taxes

Title 15 — Commerce and Trade › Chapter 10B — State Taxation of Income from Interstate Commerce

## Sections

- [§391. Tax on or with respect to generation or transmission of electricity](/usc/15/391.md)