15 U.S.C. § 391 — Tax on or with respect to generation or transmission of electricity
submitted 50 years ago by Pub. L. 86-272 to r/title-15-COMMERCE-AND-TRADE · 78 words · no verdicts yet
No state or local government may tax electricity in a way that discriminates against out-of-state parties. That includes manufacturers, producers, wholesalers, retailers, and consumers. A tax discriminates if it burdens interstate electricity more heavily than electricity that stays within one state.
No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.
Source credit: (Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
- 1976Enacted · Pub. L. 86-272 · 90 Stat. 1914
A history note hasn’t been published yet. The record shows enactment by Pub. L. 86-272 on 1976-10-04.
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