Title 4 — Flag and Seal; Seat of Government; StatesRelease 119-73
§106 Same; income tax
Title 4 › Chapter CHAPTER 4— - THE STATES › § 106
Summary
Living in a federal area does not let a person avoid a state income tax. States can tax people who live in, or earn money in, federal areas the same as if those areas were not federal. This applies only to income or receipts received after December 31, 1940.
Full Legal Text
Title 4, §106
Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC
(a)No person shall be relieved from liability for any income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from transactions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area.
(b)The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940.
Reference
Citations & Metadata
Citation
4 U.S.C. § 106
Title 4 — Flag and Seal; Seat of Government; States
Last Updated
Apr 6, 2026
Release point: 119-73