Laws: Cases and Codes : U.S. Code: Title 4 : Section 106


   
U.S. Code as of: 01/3/05
Section 106. Same; income tax 

      (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.
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