
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.''
