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4 U.S.C. § 104 — Tax on motor fuel sold on military or other reservation 1 reports to State taxing authority

submitted 79 years ago by ch. 389 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 197 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section lets states and D.C. tax motor fuel sold on federal military reservations, the same way they tax fuel sold elsewhere, as long as the fuel isn't only for the government's own use. The officer running the reservation must report monthly fuel sales to the state's tax office.

(a) States, territories, and D.C. can tax gasoline and other motor fuel — through sales, purchase, storage, or use taxes — the same way and to the same extent when that fuel is sold through post exchanges, ship stores, commissaries, filling stations, licensed traders, and similar outlets on U.S. military or other federal reservations, as long as the fuel isn't only for the government's own use. These taxes go to the proper tax authorities of the state, territory, or D.C. where the reservation sits. (b) The officer running the reservation must send a written report by the 15th of each month to the state's, territory's, or D.C.'s tax authorities, showing how much fuel was sold the previous month that owes tax under (a). (c) In this section, "Territory" includes Guam.
the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (July 30, 1947, ch. 389, 61 Stat. 644; Aug. 1, 1956, ch. 827, 70 Stat. 799.)

history & why it existsrecord from the source credit
  • 1947Enacted · Act of July 30, 1947, ch. 389 · 61 Stat. 644
  • 1956Amended · Act of Aug. 1, 1956, ch. 827 · 70 Stat. 799

A history note hasn’t been published yet. The record shows enactment by ch. 389 on 1947-07-30.

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