49 U.S.C. § 14505 — State tax
U.S.C. Title 49 - TRANSPORTATION 49 U.S.C. United States Code, 2023 Edition Title 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART B - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS CHAPTER 145 - FEDERAL-STATE RELATIONS Sec. 14505 - State tax From the U.S. Government Publishing Office, www.gpo.gov
§14505. State tax
A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on— (1) a passenger traveling in interstate commerce by motor carrier; (2) the transportation of a passenger traveling in interstate commerce by motor carrier; (3) the sale of passenger transportation in interstate commerce by motor carrier; or (4) the gross receipts derived from such transportation.
(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 904.)
Statutory Notes and Related Subsidiaries
Effective Date Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.