---
kind: "unit"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
key: "ch4"
level: "chapter"
label: "Chapter 4"
heading: "The States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/ch4"
sections_count: 26
---

# Chapter 4 — The States

Title 4 — Flag and Seal, Seat of Government, and the States

## Sections

- [§101. Oath by members of legislatures and officers](/usc/4/101.md)
- [§102. Same; by whom administered](/usc/4/102.md)
- [§103. Assent to purchase of lands for forts](/usc/4/103.md)
- [§104. Tax on motor fuel sold on military or other reservation](/usc/4/104.md)
- [§105. State, and so forth, taxation affecting Federal areas; sales or use tax](/usc/4/105.md)
- [§106. Same; income tax](/usc/4/106.md)
- [§107. Same; exception of United States, its instrumentalities, and authorized purchases](/usc/4/107.md)
- [§108. Same; jurisdiction of United States over Federal areas unaffected](/usc/4/108.md)
- [§109. Same; exception of Indians](/usc/4/109.md)
- [§110. Same; definitions](/usc/4/110.md)
- [§111. Same; taxation affecting Federal employees; income tax](/usc/4/111.md)
- [§112. Compacts between States for cooperation in prevention of crime; consent of Congress](/usc/4/112.md)
- [§113. Residence of Members of Congress for State income tax laws](/usc/4/113.md)
- [§114. Limitation on State income taxation of certain pension income](/usc/4/114.md)
- [§115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky](/usc/4/115.md)
- [§116. Rules for determining State and local government treatment of charges related to mobile telecommunications services](/usc/4/116.md)
- [§117. Sourcing rules](/usc/4/117.md)
- [§118. Limitations](/usc/4/118.md)
- [§119. Electronic databases for nationwide standard numeric jurisdictional codes](/usc/4/119.md)
- [§120. Procedure if no electronic database provided](/usc/4/120.md)
- [§121. Correction of erroneous data for place of primary use](/usc/4/121.md)
- [§122. Determination of place of primary use](/usc/4/122.md)
- [§123. Scope; special rules](/usc/4/123.md)
- [§124. Definitions](/usc/4/124.md)
- [§125. Nonseverability](/usc/4/125.md)
- [§126. No inference](/usc/4/126.md)