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Code · U.S. Code · Title 15 - COMMERCE AND TRADE · CHAPTER 10B— STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE · SUBCHAPTER II— DISCRIMINATORY TAXES · § 391

§ 391. Tax on or with respect to generation or transmission of electricity

138 words·~1 min read·/usc/title-15/section-391

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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.
(Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
Connections2 cite this
Cited by 2 sections · top 1
4 references not yet in our index
  • Pub. L. 86–272, title II, § 201
  • Pub. L. 94–455, title XXI, § 2121(a)
  • 90 Stat. 1914
  • Pub. L. 94–455, title XXI, § 2121(b)
Citation graph
cites case law
§ 391
Tax on or with respect to generation or transmission of electricity
Stat.×2
Pub. L.Pub. L. 86–272, title II, § 201
Pub. L.Pub. L. 94–455, title XXI, § 2121(a)
Stat.90 Stat. 1914
Pub. L.Pub. L. 94–455, title XXI, § 2121(b)
Cites 4Cited by 2 across 1 source
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