Title 4, Chapter 4 — The States

Oath by members of legislatures and officers

Same; by whom administered

Assent to purchase of lands for forts

Tax on motor fuel sold on military or other reservation 1 reports to State taxing authority

State, and so forth, taxation affecting Federal areas; sales or use tax

Same; income tax

Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom

Same; jurisdiction of United States over Federal areas unaffected

Same; exception of Indians

Same; definitions

Same; taxation affecting Federal employees; income tax

Compacts between States for cooperation in prevention of crime; consent of Congress

Residence of Members of Congress for State income tax laws

Limitation on State income taxation of certain pension income

Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

Rules for determining State and local government treatment of charges related to mobile telecommunications services

Sourcing rules

Limitations

Electronic databases for nationwide standard numeric jurisdictional codes

Procedure if no electronic database provided

Correction of erroneous data for place of primary use

Determination of place of primary use

Scope; special rules

Definitions

Nonseverability

No inference