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title 15
COMMERCE AND TRADE
chapter 10B
STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
subchapter II
DISCRIMINATORY TAXES
§ 391
Tax on or with respect to generation or transmission of electricity
notes
Tax on or with respect to generation or transmission of electricity
U.S. Code
Notes
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 94–455, title XXI, § 2121(span)
,
Oct. 4, 1976
,
90 Stat. 1914
, provided that:
“The amendment made by subsection (a) [enacting this section] shall take effect beginning
June 30, 1974
.”