INDIAN AFFAIRS: LAWS AND TREATIES

Vol. VI, Laws     (Compiled from February 10, 1939 to January 13, 1971)

Washington : Government Printing Office


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PUBLIC LAWS OF THE SEVENTY-SIXTH CONGRESS, THIRD SESSION, 1940-1941.
Chap. 49  | Chap. 51 | Chap. 77 | Chap. 78 | Chap. 79 | Chap. 80 | Chap. 107 | Chap. 158 | Chap. 159 | Chap. 206 | Chap. 276 | Chap. 280 | Chap. 283 | Chap. 285 | Chap. 304 | Chap. 315 | Chap. 318 | Chap. 320 | Chap. 322 | Chap. 355 | Chap. 323 | Chap. 359 | Chap. 395 | Chap. 396 | Chap. 412 | Chap. 413 | Chap. 415 | Chap. 421 | Chap. 432 | Chap. 437 | Chap. 460 | Chap. 496 | Chap. 497 | Chap. 552 | Chap. 554 | Chap. 555 | Chap. 565 | Chap. 629 | Chap. 687 | Chap. 715 | Chap. 761 | Chap. 780 | Chap. 781 | Chap. 785 | Chap. 787 | Chap. 844 | Chap. 845 | Chap. 851 | Chap. 861 | Chap. 876 | Chap. 895 | Chap. 906 | Chap. 921

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Chapter 787
October 9, 1940 [H. R. 6687] |  [Public, No. 819] 54 Stat. 1059

AN ACT
To permit the States to extend their sales, use, and income taxes to persons residing or carrying on business, or to transactions occurring, in Federal areas, and for other purposes.
Section 2 | 5

Margin Notes
Chap. 787 Extension of State sales or use tax to Federal areas.
Chap. 787 1060
Chap. 787 Applicability.
Sec. 2 Extension of State income tax to Federal areas.
Sec. 2 Applicability.
Sec. 5 Taxation of Indians.

Page 96

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) no person shall be relieved from liability for payment of, collection of, or accounting for any sales or use tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, on the ground that the sale or use, with respect to which such tax is levied, occurred in whole or in part within a Federal area; and such State or taxing authority shall have full jurisdiction and power to levy and collect any 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 sales or purchases made, receipts from sales received, or storage or use occurring, after December 31, 1940.

SEC. 2.

(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.

SEC. 5.

Nothing in sections 1 and 2 of this Act shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.

Approved October 9, 1940.


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