49 U.S.C. § 14505

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

49 U.S.C. § 14505

Added Pub. L. 104-88, title I, §103, Dec. 29, 1995, 109 Stat. 904.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATESection effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104-88 see section 2 of Pub. L. 104-88 set out as a note under section 1301 of this title.