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§ 106. —  Same; income tax.



[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 4USC106]

 
       TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
 
                          CHAPTER 4--THE STATES
 
Sec. 106. Same; income tax

    (a) No person shall be relieved from liability for any income tax 
levied by any State, or by any duly constituted taxing authority 
therein, having jurisdiction to levy such a tax, by reason of his 
residing within a Federal area or receiving income from transactions 
occurring or services performed in such area; and such State or taxing 
authority shall have full jurisdiction and power to levy and collect 
such tax in any Federal area within such State to the same extent and 
with the same effect as though such area was not a Federal area.
    (b) The provisions of subsection (a) shall be applicable only with 
respect to income or receipts received after December 31, 1940.

(July 30, 1947, ch. 389, 61 Stat. 644.)

                  Section Referred to in Other Sections

    This section is referred to in sections 107, 108, 109, 110 of this 
title.



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