
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: 49USC14505]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
 PART B--MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS
 
                  CHAPTER 145--FEDERAL-STATE RELATIONS
 
Sec. 14505. State tax

    A State or political subdivision thereof may not collect or levy a 
tax, fee, head charge, or other charge on--
        (1) a passenger traveling in interstate commerce by motor 
    carrier;
        (2) the transportation of a passenger traveling in interstate 
    commerce by motor carrier;
        (3) the sale of passenger transportation in interstate commerce 
    by motor carrier; or
        (4) the gross receipts derived from such transportation.

(Added Pub. L. 104-88, title I, Sec. 103, Dec. 29, 1995, 109 Stat. 904.)
