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• United States Code
• TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
• CHAPTER 4 - THE STATES

-STATUTE-
      (a) All taxes levied by any State, Territory, or the District of
    Columbia upon, with respect to, or measured by, sales, purchases,
    storage, or use of gasoline or other motor vehicle fuels may be
    levied, in the same manner and to the same extent, with respect to
    such fuels when sold by or through post exchanges, ship stores,
    ship service stores, commissaries, filling stations, licensed
    traders, and other similar agencies, located on United States
    military or other reservations, when such fuels are not for the
    exclusive use of the United States. Such taxes, so levied, shall be
    paid to the proper taxing authorities of the State, Territory, or
    the District of Columbia, within whose borders the reservation
    affected may be located.
      (b) The officer in charge of such reservation shall, on or before
    the fifteenth day of each month, submit a written statement to the
    proper taxing authorities of the State, Territory, or the District
    of Columbia within whose borders the reservation is located,
    showing the amount of such motor fuel with respect to which taxes
    are payable under subsection (a) for the preceding month.
      (c) As used in this section, the term "Territory" shall include
    Guam.