4 U.S.C., Title 4, Chapter 4 | uscode.io

Chapter 4: THE STATES

Section 101: Oath by members of legislatures and officers

Section 102: Same; by whom administered

Section 103: Assent to purchase of lands for forts

Section 104: Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority

Section 105: State, and so forth, taxation affecting Federal areas; sales or use tax

Section 106: Same; income tax

Section 107: Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom

Section 108: Same; jurisdiction of United States over Federal areas unaffected

Section 109: Same; exception of Indians

Section 110: Same; definitions

Section 111: Same; taxation affecting Federal employees; income tax

Section 112: Compacts between States for cooperation in prevention of crime; consent of Congress

Section 113: Residence of Members of Congress for State income tax laws

Section 114: Limitation on State income taxation of certain pension income

Section 115: Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

Section 116: Rules for determining State and local government treatment of charges related to mobile telecommunications services

Section 117: Sourcing rules

Section 118: Limitations

Section 119: Electronic databases for nationwide standard numeric jurisdictional codes

Section 120: Procedure if no electronic database provided

Section 121: Correction of erroneous data for place of primary use

Section 122: Determination of place of primary use

Section 123: Scope; special rules

Section 124: Definitions

Section 125: Nonseverability

Section 126: No inference