US Code
Title 15— COMMERCE AND TRADE
CHAPTER 10B— STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I— NET INCOME TAXES

§ 381. Imposition of net income tax - (a) Minimum standardsNo State, or political subdivision thereof, shall have...

§ 382. Assessment of net income taxes - (a) LimitationsNo State, or political subdivision thereof, shall have power...

§ 383. “Net income tax” defined - For purposes of this chapter, the term “net income tax”...

§ 384. Separability - If any provision of this chapter or the application of...

SUBCHAPTER II— DISCRIMINATORY TAXES

§ 391. Tax on or with respect to generation or transmission of electricity - No State, or political subdivision thereof, may impose or assess...