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4 U.S.C. · Flag and Seal, Seat of Government, and the States
4 U.S.C. § 106

Same; income tax

Ch. 4 — THE STATES
Title 4 U.S.C. ● ACTIVE Primary Source Ch. 4
Statutory Text

4 U.S.C. § 106 — Same; income tax

U.S.C. Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES 4 U.S.C. United States Code, 2023 Edition Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES CHAPTER 4 - THE STATES Sec. 106 - Same; income tax From the U.S. Government Publishing Office, www.gpo.gov

§106. Same; income tax

(a) No person shall be relieved from liability for any income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from transactions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area. (b) The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940.

(July 30, 1947, ch. 389, 61 Stat. 644.)

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC04-SEC-57F23A
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
4 U.S.C. § 106
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
73a7d536121698c3...
Semantic Edges
Pending — corpus passes queued
The statutory text of 4 U.S.C. § 106 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 4 U.S.C. § 105 4 U.S.C. § 107 →
Ch. 4 — THE STATES
4 U.S.C. § 1014 U.S.C. § 1024 U.S.C. § 1034 U.S.C. § 1044 U.S.C. § 1054 U.S.C. § 1064 U.S.C. § 1074 U.S.C. § 1084 U.S.C. § 1094 U.S.C. § 1104 U.S.C. § 1114 U.S.C. § 1124 U.S.C. § 1134 U.S.C. § 1144 U.S.C. § 1154 U.S.C. § 1164 U.S.C. § 1174 U.S.C. § 1184 U.S.C. § 1194 U.S.C. § 1204 U.S.C. § 1214 U.S.C. § 1224 U.S.C. § 1234 U.S.C. § 1244 U.S.C. § 1254 U.S.C. § 126
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