republic-os/legal/us/code/title-04/chapter-4/section-104.md

type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags

type	title	description	jurisdiction	corpus	kind	title_number	title_name	chapter_number	chapter_name	section	citation	status	release_point	release_date	source	source_url	source_identifier	source_file	source_hash	raw_snapshot_hash	text_hash	retrieved_at	confidence	tags
LegalText	4 U.S.C. § 104	Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority	us	united_states_code	code_section	4	FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES	4	THE STATES	104	4 U.S.C. § 104	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip	/us/usc/t4/s104	data/legal/raw/us/code/title-04/usc04.xml	cd99b49664beff1fcf958440eb13d3879bc78bd3335b079ad658c1704c551219	75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882	3eea6ef2037433cffa3c493ad352f8c81f470c4ae4e4ad85f0449b2b31a4418b	2026-07-04	official	legal us-code

4 U.S.C. § 104 - Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority

Text

(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.

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

Notes

Editorial Notes

Amendments1956—Subsec. (c) added by act Aug. 1, 1956.

Statutory Notes and Related Subsidiaries

Civil Airports Owned by United States Subject to Sections 104 to 110; Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; LeasesPub. L. 91–258, title II, § 210, May 21, 1970, 84 Stat. 253, provided that: “(a) Nothing in this title or in any other law of the United States shall prevent the application of sections 104 through 110 of title 4 of the United States Code to civil airports owned by the United States. “(b) Subsection (a) shall not apply to—“(1) sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or “(2) taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight. “(c) In the case of any lease in effect on September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after September 28, 1969). For purposes of the preceding sentence, the term ‘lease’ includes a contract.”