4-U.S.C.-107
§107 – Same; Exception of United States, Its Instrumentalities, and Authorized Purchases Therefrom
Pathway
Title 4 > Chapter 4 > Section 107
Details
- Reference: Section 107
- Legend: §107 – Same; Exception of United States, Its Instrumentalities, and Authorized Purchases Therefrom
- USCode Year: 2013
Provision Content
(a) The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.
(b) A person shall be deemed to be an authorized purchaser under this section only with respect to purchases which he is permitted to make from commissaries, ships stores, or voluntary unincorporated organizations of personnel of any branch of the Armed Forces of the United States, under regulations promulgated by the departmental Secretary having jurisdiction over such branch.
(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, §4, 68 Stat. 1227.)
Amendments
1954—Subsec. (b). Act Sept. 3, 1954, substituted personnel of any branch of the Armed Forces of the United States” for Army or Navy personnel”.
U.S. Encyclopedia of Law Coverage
Chapter 3 – Seat of The Government in the Legal Encyclopedia: Seat of Government
In this entry about Chapter 3 – Seat of The Government, find legal reference material, bibliographies and premiere content related to seat of government in the American Encyclopedia of Law, presenting a comprehensive view of the United States seat of government-specific issues, written by authorities in the field.
Leave a Reply