U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2024 Edition Title 15 - COMMERCE AND TRADE CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER II - DISCRIMINATORY TAXES Sec. 391 - Tax on or with respect to generation or transmission of electricity From the U.S. Government Publishing Office, www.gpo.gov §391. Tax on or with respect to generation or transmission of electricity 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. (Pub. L. 86–272, title II, §201, as added Pub. L. 94–455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914.) Statutory Notes and Related Subsidiaries Effective Date Pub. 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."
15 U.S.C. § 391
§391. Tax on or with respect to generation or transmission of electricity
Edition 2024