Statute · United States Code
49 U.S.C. § 14505 — State tax
49 U.S.C. § 14505
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
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.