THE STATES

United States Code

U.S. Code most recently checked for updates: Jun 09, 2025

§ 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

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

§ 106. Same; income tax

§ 107. Same; exception of United States, its instrumentalities, and authorized purchases

§ 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

§ 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