United States Code
TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
§ 381. Imposition of net income tax.
§ 382. Assessment of net income taxes.
§ 383. "Net income tax" defined.
§ 384. Separability.
SUBCHAPTER II - DISCRIMINATORY TAXES
§ 391. Tax on or with respect to generation or transmission of electricity.
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