---
kind: "section"
citation: "4 U.S.C. § 106"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
number: "106"
heading: "Same; income tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/106"
units:
  - "Chapter 4 — The States"
---

# §106. Same; income tax

- (a) No [person](/usc/4/110.md?p=a) shall be relieved from liability for any [income tax](/usc/4/110.md?p=c) levied by any [State](/usc/4/110.md?p=d), or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a [Federal area](/usc/4/110.md?p=e) or receiving income from transactions occurring or services performed in such area; and such [State](/usc/4/110.md?p=d) or taxing authority shall have full jurisdiction and power to levy and collect such tax in any [Federal area](/usc/4/110.md?p=e) within such [State](/usc/4/110.md?p=d) to the same extent and with the same effect as though such area was not a [Federal area](/usc/4/110.md?p=e).
- (b) The provisions of [subsection (a)](#a) shall be applicable only with respect to income or receipts received after December 31, 1940.

## Source credit

(July 30, 1947, ch. 389, 61 Stat. 644.)