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§ 104. —  Tax on motor fuel sold on military or other reservation; reports to State taxing authority.



[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 4USC104]

 
       TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
 
                          CHAPTER 4--THE STATES
 
Sec. 104. Tax on motor fuel sold on military or other 
        reservation \1\ reports to State taxing authority
        
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    \1\ So in original. Probably should be followed by a semicolon.
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    (a) All taxes levied by any State, Territory, or the District of 
Columbia upon, with respect to, or measured by, sales, purchases, 
storage, or use of gasoline or other motor vehicle fuels may be levied, 
in the same manner and to the same extent, with respect to such fuels 
when sold by or through post exchanges, ship stores, ship service 
stores, commissaries, filling stations, licensed traders, and other 
similar agencies, located on United States military or other 
reservations, when such fuels are not for the exclusive use of the 
United States. Such taxes, so levied, shall be paid to the proper taxing 
authorities of the State, Territory, or the District of Columbia, within 
whose borders the reservation affected may be located.
    (b) The officer in charge of such reservation shall, on or before 
the fifteenth day of each month, submit a written statement to the 
proper taxing authorities of the State, Territory, or the District of 
Columbia within whose borders the reservation is located, showing the 
amount of such motor fuel with respect to which taxes are payable under 
subsection (a) for the preceding month.
    (c) As used in this section, the term ``Territory'' shall include 
Guam.

(July 30, 1947, ch. 389, 61 Stat. 644; Aug. 1, 1956, ch. 827, 70 Stat. 
799.)


                               Amendments

    1956--Subsec. (c) added by act Aug. 1, 1956.


 Civil Airports Owned by United States Subject to Sections 104 to 110; 
 Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; 
                  Landing or Taking Off Charges; Leases

    Section 210 of Pub. L. 91-258, title II, May 21, 1970, 84 Stat. 253, 
provided that:
    ``(a) Nothing in this title or in any other law of the United States 
shall prevent the application of sections 104 through 110 of title 4 of 
the United States Code to civil airports owned by the United States.
    ``(b) Subsection (a) shall not apply to--
        ``(1) sales or use taxes in respect of fuels for aircraft or in 
    respect of other servicing of aircraft, or
        ``(2) taxes, fees, head charges, or other charges in respect of 
    the landing or taking off of aircraft or aircraft passengers or 
    freight.
    ``(c) In the case of any lease in effect on September 28, 1969, 
subsection (a) shall not authorize the levy or collection of any tax in 
respect of any transaction occurring, or any service performed, pursuant 
to such lease before the expiration of such lease (determined without 
regard to any renewal or extension of such lease made after September 
28, 1969). For purposes of the preceding sentence, the term `lease' 
includes a contract.''

                  Section Referred to in Other Sections

    This section is referred to in section 110 of this title.



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