§ 391. — Tax on or with respect to generation or transmission of electricity.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 15USC391]
TITLE 15--COMMERCE AND TRADE
CHAPTER 10B--STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER II--DISCRIMINATORY TAXES
Sec. 391. Tax on or with respect to generation or transmission
of electricity
No State, or political subdivision thereof, may impose or assess a
tax on or with respect to the generation or transmission of electricity
which discriminates against out-of-State manufacturers, producers,
wholesalers, retailers, or consumers of that electricity. For purposes
of this section a tax is discriminatory if it results, either directly
or indirectly, in a greater tax burden on electricity which is generated
and transmitted in interstate commerce than on electricity which is
generated and transmitted in intrastate commerce.
(Pub. L. 86-272, title II, Sec. 201, as added Pub. L. 94-455, title XXI,
Sec. 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
Effective Date
Section 2121(b) of Pub. L. 94-455 provided that: ``The amendment
made by subsection (a) [enacting this section] shall take effect
beginning June 30, 1974.''
