49-U.S.C.-14505
§14505 – State Tax
Pathway
Title 49 > Subtitle IV > Part B > Chapter 145 > Section 14505
Details
- Reference: Section 14505
- Legend: §14505 – State Tax
- USCode Year: 2013
Provision Content
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.)
U.S. Encyclopedia of Law Coverage
Subchapter II – Reports and Records in the Legal Encyclopedia: Transportation
In this entry about Subchapter II – Reports and Records, find legal reference material, bibliographies and premiere content related to transportation in the American Encyclopedia of Law, presenting a comprehensive view of the United States transportation-specific issues, written by authorities in the field.
49-U.S.C.-14504A in the Legal Encyclopedia: Interstate Transportation
In this entry about 49-U.S.C.-14504A, find legal reference material, bibliographies and premiere content related to interstate transportation in the American Encyclopedia of Law, presenting a comprehensive view of the United States interstate transportation-specific issues, written by authorities in the field.
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