§ 104. Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority

435 words·~2 min read·/usc/title-4/section-104

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(a)All taxes levied by any State, Territory, or the District of Columbia upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders, and other similar agencies, located on United States military or other reservations, when such fuels are not for the exclusive use of the United States. Such taxes, so levied, shall be paid to the proper taxing authorities of the State, Territory, or the District of Columbia, within whose borders the reservation affected may be located.

(b)The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel with respect to which taxes are payable under subsection

(a)for the preceding month.

(c)As used in this section, the term “Territory” shall include Guam.

(July 30, 1947, ch. 389, 61 Stat. 644; Aug. 1, 1956, ch. 827, 70 Stat. 799.)

Connections2 cite this

Cited by 2 sections

U.S. Code

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July 30, 1947, ch. 389
61 Stat. 644
Aug. 1, 1956, ch. 827
70 Stat. 799
Pub. L. 91–258, title II, § 210
84 Stat. 253

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§ 104

Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority

U.S.C.×2

ActJuly 30, 1947, ch. 389

Stat.61 Stat. 644

ActAug. 1, 1956, ch. 827

Stat.70 Stat. 799

Pub. L.Pub. L. 91–258, title II, § 210

Cites 6 · showing 5Cited by 2 across 1 source