---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch10B"
level: "chapter"
label: "Chapter 10B"
heading: "State Taxation of Income from Interstate Commerce"
release: "119-102"
url: "https://uscodex.org/usc/15/ch10B"
sections_count: 5
---

# Chapter 10B — State Taxation of Income from Interstate Commerce

Title 15 — Commerce and Trade

## Contents

- [Subchapter I — Net Income Taxes](/usc/15/ch10B-schI.md)
- [Subchapter II — Discriminatory Taxes](/usc/15/ch10B-schII.md)