FEDERAL · 49 U.S.C. · Chapter 145
State tax
49 U.S.C. § 14505
Title49 — Transportation
Chapter145 — FEDERAL-STATE RELATIONS
This text of 49 U.S.C. § 14505 (State tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
49 U.S.C. § 14505.
Text
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.
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Source Credit
History
(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 904.)
Editorial Notes
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.
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.
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Bluebook (online)
49 U.S.C. § 14505, Counsel Stack Legal Research, https://law.counselstack.com/usc/49/14505.