Chapter 4 — The States
- §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
- §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
- §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