49 U.S.C. § 14505 - U.S. Code - Unannotated Title 49. Transportation § 14505. State tax

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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.

Cite this article: FindLaw.com - 49 U.S.C. § 14505 - U.S. Code - Unannotated Title 49. Transportation § 14505. State tax - last updated January 01, 2018 | https://codes.findlaw.com/us/title-49-transportation/49-usc-sect-14505/


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