4 U.S.C. § 110 — Same; definitions

submitted 79 years ago by ch. 389 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 171 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section defines five terms used in sections 105 through 109 of this title. It defines "person," "sales or use tax," "income tax," "State," and "Federal area." These definitions set the exact scope of the tax rules in those other sections.

This section defines terms used only in sections 105 through 109 of this title. (a) "Person" means whatever section 3797 of title 26 (the tax code) says it means. This section does not restate that definition — it just points to it. (b) "Sales or use tax" means any tax charged on, related to, or measured by sales, receipts from sales, purchases, storage, or use of tangible personal property. It does not include a tax covered by section 104 of this title. (c) "Income tax" means any tax charged on, related to, or measured by net income, gross income, or gross receipts. (d) "State" includes not just the 50 states, but also any Territory or possession of the United States. (e) "Federal area" means any land or property that the United States, or any of its departments, offices, or agencies, holds or has acquired for its own use. If a Federal area — or part of one — sits inside the outer boundaries of a State, this section treats it as being located within that State.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (July 30, 1947, ch. 389, 61 Stat. 645.)

history & why it existsrecord from the source credit

1947Enacted · Act of July 30, 1947, ch. 389 · 61 Stat. 645

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

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