Chapter 4 - THE STATES

Section 101 - Oath by members of legislatures and officers
Section 102 - Same; by whom administered
Section 103 - Assent to purchase of lands for forts
Section 104 - Tax on motor fuel sold on military or other reservation [1] reports to State taxing authority
Section 105 - State, and so forth, taxation affecting Federal areas; sales or use tax
Section 106 - Same; income tax
Section 107 - Same; exception of United States, its instrumentalities, and authorized purchases [1] therefrom
Section 108 - Same; jurisdiction of United States over Federal areas unaffected
Section 109 - Same; exception of Indians
Section 110 - Same; definitions
Section 111 - Same; taxation affecting Federal employees; income tax
Section 112 - Compacts between States for cooperation in prevention of crime; consent of Congress
Section 113 - Residence of Members of Congress for State income tax laws
Section 114 - Limitation on State income taxation of certain pension income
Section 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Section 116 - Rules for determining State and local government treatment of charges related to mobile telecommunications services
Section 117 - Sourcing rules
Section 118 - Limitations
Section 119 - Electronic databases for nationwide standard numeric jurisdictional codes
Section 120 - Procedure if no electronic database provided
Section 121 - Correction of erroneous data for place of primary use
Section 122 - Determination of place of primary use
Section 123 - Scope; special rules
Section 124 - Definitions
Section 125 - Nonseverability
Section 126 - No inference