4 U.S.C.
United States Code, 2023 Edition
Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov
Sec.
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; reports to State taxing authority.
105.
State, etc., taxation affecting Federal areas; sales or use tax.1

106.
Same; income tax.
107.
Same; exception of United States, its instrumentalities, and authorized purchasers therefrom.
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 2

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.