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>
50 lines
1.6 KiB
Markdown
50 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "49 U.S.C. § 14505"
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description: "State tax"
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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: 49
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title_name: "TRANSPORTATION"
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chapter_number: "145"
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chapter_name: "FEDERAL-STATE RELATIONS"
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section: "14505"
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citation: "49 U.S.C. § 14505"
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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_usc49@119-100.zip"
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source_identifier: "/us/usc/t49/s14505"
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source_file: "data/legal/raw/us/code/title-49/usc49.xml"
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source_hash: "7ebc980f5964bd33dc26b30db8dfad851c1049b363e4e55dc922deb6c5f1e13f"
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raw_snapshot_hash: "0786acdd244d8f42c5a8e8ed1ec2a8dcb47dd0e02a286752710a20745702a4fb"
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text_hash: "78b0919b6162b153a6b0703d8487308bdcc8fdfc6135e9c66340ec7bbe137126"
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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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# 49 U.S.C. § 14505 - State tax
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## Text
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A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on—
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(1) a passenger traveling in interstate commerce by motor carrier;
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(2) the transportation of a passenger traveling in interstate commerce by motor carrier;
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(3) the sale of passenger transportation in interstate commerce by motor carrier; or
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(4) the gross receipts derived from such transportation.
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(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 904.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DateSection effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.
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