
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC14503]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
 PART B--MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS
 
                  CHAPTER 145--FEDERAL-STATE RELATIONS
 
Sec. 14503. Withholding State and local income tax by certain 
        carriers
        
    (a) Single State Tax Withholding.--
        (1) In general.--No part of the compensation paid by a motor 
    carrier providing transportation subject to jurisdiction under 
    subchapter I of chapter 135 or by a motor private carrier to an 
    employee who performs regularly assigned duties in 2 or more States 
    as such an employee with respect to a motor vehicle shall be subject 
    to the income tax laws of any State or subdivision of that State, 
    other than the State or subdivision thereof of the employee's 
    residence.
        (2) Employee defined.--In this subsection, the term ``employee'' 
    has the meaning given such term in section 31132.

    (b) Special Rules.--
        (1) Calculation of earnings.--In this subsection, an employee is 
    deemed to have earned more than 50 percent of pay in a State or 
    subdivision of that State in which the time worked by the employee 
    in the State or subdivision is more than 50 percent of the total 
    time worked by the employee while employed during the calendar year.
        (2) Water carriers.--A water carrier providing transportation 
    subject to jurisdiction under subchapter II of chapter 135 shall 
    file income tax information returns and other reports only with--
            (A) the State and subdivision of residence of the employee 
        (as shown on the employment records of the carrier); and
            (B) the State and subdivision in which the employee earned 
        more than 50 percent of the pay received by the employee from 
        the carrier during the preceding calendar year.

        (3) Applicability to sailors.--This subsection applies to pay of 
    a master, officer, or sailor who is a member of the crew on a vessel 
    engaged in foreign, coastwise, intercoastal, or noncontiguous trade 
    or in the fisheries of the United States.

    (c) Filing of Information.--A motor and motor private carrier 
withholding pay from an employee under subsection (a) of this section 
shall file income tax information returns and other reports only with 
the State and subdivision of residence of the employee.

(Added Pub. L. 104-88, title I, Sec. 103, Dec. 29, 1995, 109 Stat. 901.)


                            Prior Provisions

    Provisions similar to those in this section were contained in 
section 11504 of this title prior to the general amendment of this 
subtitle by Pub. L. 104-88, Sec. 102(a).
