15 U.S.C. § 391

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 391 - Tax on or with respect to generation or transmission of electricity

No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.

15 U.S.C. § 391

Pub. L. 86-272, title II, §201, as added Pub. L. 94-455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATEPub. L. 94-455, title XXI, §2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: "The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974."