§14505. State tax
49 U.S.C. § 14505
A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on—
a passenger traveling in interstate commerce by motor carrier;
the transportation of a passenger traveling in interstate commerce by motor carrier;
the sale of passenger transportation in interstate commerce by motor carrier; or
the gross receipts derived from such transportation.
Notes, amendments, and revision history
(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 904.)
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.