§ 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.