FEDERAL · 49 U.S.C. · Chapter 145
State tax
Current through Pub. L. 119-102
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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49 U.S.C. § 14505 (State tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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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.