§110 — Title 4 Flag and Seal; Seat of Government; States | U.S. Code

Summary

Defines key words used in sections 105–109. Person means whatever "person" is defined as in section 3797 of title 26. Sales or use tax means a tax based on sales, receipts from sales, purchases, storage, or use of physical goods, but not taxes covered by section 104 of this title. Income tax means a tax measured by net income, gross income, or gross receipts. State includes any U.S. Territory or possession. Federal area means lands or buildings owned, held, or acquired for use by the United States or its agencies; if part of a federal area lies inside a State, it is treated as being in that State.

Title 4, §110

Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC

As used in section 105–109 of this title—

(a)The term “person” shall have the meaning assigned to it in section 3797 of title 26.

(b)The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable.

(c)The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.

(d)The term “State” includes any Territory or possession of the United States.

(e)The term “Federal area” means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency, of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State.

Notes & Related Subsidiaries

Editorial Notes

References in Text

Section 3797 of title 26, referred to in subsec. (a), is a reference to section 3797 of the Internal Revenue Code of 1939, which was repealed by section 7851 of the Internal Revenue Code of 1954, Title 26, and is covered by section 7701(a)(1) of Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26, Internal Revenue Code, for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code.

§110 Same; Definitions

Summary

Title 4, §110

Notes & Related Subsidiaries

Editorial Notes

References in Text

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