§ 110. — Same; definitions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC110]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 110. Same; definitions
As used in sections 105-109 of this title--
(a) The term ``person'' shall have the meaning assigned to it in
section 3797 of title 26.
(b) The term ``sales or use tax'' means any tax levied on, with
respect to, or measured by, sales, receipts from sales, purchases,
storage, or use of tangible personal property, except a tax with respect
to which the provisions of section 104 of this title are applicable.
(c) The term ``income tax'' means any tax levied on, with respect
to, or measured by, net income, gross income, or gross receipts.
(d) The term ``State'' includes any Territory or possession of the
United States.
(e) The term ``Federal area'' means any lands or premises held or
acquired by or for the use of the United States or any department,
establishment, or agency, of the United States; and any Federal area, or
any part thereof, which is located within the exterior boundaries of any
State, shall be deemed to be a Federal area located within such State.
(July 30, 1947, ch. 389, 61 Stat. 645.)
References in Text
Section 3797 of title 26, referred to in subsec. (a), is a reference
to section 3797 of the Internal Revenue Code of 1939, which was repealed
by section 7851 of the Internal Revenue Code of 1954, Title 26, and is
covered by section 7701(a)(1) of Title 26. The Internal Revenue Code of
1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99-
514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of
the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title
26, Internal Revenue Code. See also section 7852(b) of Title 26,
Internal Revenue Code, for provision that references in any other law to
a provision of the 1939 Code, unless expressly incompatible with the
intent thereof, shall be deemed a reference to the corresponding
provision of the 1986 Code.
Section Referred to in Other Sections
This section is referred to in sections 108, 113, 114 of this title.
