Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
2.0 KiB
Markdown
42 lines
2.0 KiB
Markdown
---
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type: "LegalText"
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title: "15 U.S.C. § 391"
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description: "Tax on or with respect to generation or transmission of electricity"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 15
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title_name: "COMMERCE AND TRADE"
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chapter_number: "10B"
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chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
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section: "391"
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citation: "15 U.S.C. § 391"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
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source_identifier: "/us/usc/t15/s391"
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source_file: "data/legal/raw/us/code/title-15/usc15.xml"
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source_hash: "3f142879dd90347afa23c79843578b2519dd914192684617c0218b13b1566fba"
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raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
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text_hash: "ad88291167c46d1bb0e12e6bb86153b32ece3b63efc847138bb78539a862df87"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 15 U.S.C. § 391 - Tax on or with respect to generation or transmission of electricity
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## Text
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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.
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(Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DatePub. L. 94–455, title XXI, § 2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: “The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974.”
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