- § 101. Oath by members of legislatures and officers
- § 102. Same; by whom administered
- § 103. Assent to purchase of lands for forts
- § 104. Tax on motor fuel sold on military or other reservation
- § 105. State, and so forth, taxation affecting Federal areas; sales or use tax
- § 106. Same; income tax
- § 107. Same; exception of United States, its instrumentalities, and authorized purchases
- § 108. Same; jurisdiction of United States over Federal areas unaffected
- § 109. Same; exception of Indians
- § 110. Same; definitions
- § 111. Same; taxation affecting Federal employees; income tax
- § 112. Compacts between States for cooperation in prevention of crime; consent of Congress
- § 113. Residence of Members of Congress for State income tax laws
- § 114. Limitation on State income taxation of certain pension income
- § 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
- § 116. Rules for determining State and local government treatment of charges related to mobile telecommunications services
- § 117. Sourcing rules
- § 118. Limitations
- § 119. Electronic databases for nationwide standard numeric jurisdictional codes
- § 120. Procedure if no electronic database provided
- § 121. Correction of erroneous data for place of primary use
- § 122. Determination of place of primary use
- § 123. Scope; special rules
- § 124. Definitions
- § 125. Nonseverability
- § 126. No inference
Every member of a State legislature, and every executive and judicial officer of a State, shall, before he proceeds to execute the duties of his office, take an oath in the following form, to wit: “I, A B, do solemnly swear that I will support the Constitution of the United States.”
Such oath may be administered by any person who, by the law of the State, is authorized to administer the oath of office; and the person so administering such oath shall cause a record or certificate thereof to be made in the same manner, as by the law of the State, he is directed to record or certify the oath of office.
The President of the United States is authorized to procure the assent of the legislature of any State, within which any purchase of land has been made for the erection of forts, magazines, arsenals, dockyards, and other needful buildings, without such consent having been obtained.
The provisions of sections 105–110 of this title shall not for the purposes of any other provision of law be deemed to deprive the United States of exclusive jurisdiction over any Federal area over which it would otherwise have exclusive jurisdiction or to limit the jurisdiction of the United States over any Federal area.
Nothing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.
Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.