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► 15 U.S.C. § 391 15 u.s.c. · state taxation of income from interstate · title 15
15 U.S.C. § 391
Tax on or with respect to generation or transmission of electricity
Title 15 USC
● ACTIVE
Ch. 10B
Jurisdiction Federal — United States
Chapter STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
Primary Source uscode.house.gov ↗
Federation ID OM-USC15-SEC-4839CB
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER II - DISCRIMINATORY TAXES Sec. 391 - Tax on or with respect to generation or transmission of electricity From the U.S. Government Publishing Office, www.gpo.gov

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

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.)

Statutory Notes and Related Subsidiaries

Effective Date Pub. L. 94–455, title XXI, §2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: "The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 15 U.S.C. § 391 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 15 U.S.C. § 384 15 U.S.C. § 401 →
Chapter 10B — STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
15 U.S.C. § 38115 U.S.C. § 38215 U.S.C. § 38315 U.S.C. § 38415 U.S.C. § 391
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15 U.S.C.
Citation
15 U.S.C. § 391
Status
● ACTIVE
Chapter
10B — STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
Title
Commerce and Trade
Jurisdiction
Federal
Federation ID
OM-USC15-SEC-4839CB
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Commerce and Trade — 15 U.S.C. § 391