49 USC 14505: State tax
Text contains those laws in effect on December 24, 2024
From Title 49-TRANSPORTATIONSUBTITLE IV-INTERSTATE TRANSPORTATIONPART B-MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERSCHAPTER 145-FEDERAL-STATE RELATIONS
§14505. State tax
A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on-
(1) a passenger traveling in interstate commerce by motor carrier;
(2) the transportation of a passenger traveling in interstate commerce by motor carrier;
(3) the sale of passenger transportation in interstate commerce by motor carrier; or
(4) the gross receipts derived from such transportation.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 1996, except as otherwise provided in