49 USC 14505 - Sec. 14505. State tax

49 USC - US Code - Title 49: Transportation (January 2003)


Permanent Link: http://vlex.com/vid/sec-state-tax-19260136

Id. vLex: VLEX-19260136

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Text:

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.

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