U.S. Code » Title 4 » Chapter CHAPTER 4— THE STATES

4 U.S.C. § 104

Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority

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(a) All taxes levied by any State, Territory, or the District of Columbia upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders, and other similar agencies, located on United States military or other reservations, when such fuels are not for the exclusive use of the United States. Such taxes, so levied, shall be paid to the proper taxing authorities of the State, Territory, or the District of Columbia, within whose borders the reservation affected may be located.(b) The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel with respect to which taxes are payable under subsection (a) for the preceding month.(c) As used in this section, the term “Territory” shall include Guam.(July 30, 1947, ch. 389, 61 Stat. 644; Aug. 1, 1956, ch. 827, 70 Stat. 799.)Editorial NotesAmendments

1956—Subsec. (c) added by act Aug. 1, 1956.

Statutory Notes and Related SubsidiariesCivil Airports Owned by United States Subject to Sections 104 to 110; Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; Leases

Pub. L. 91–258, title II, § 210, May 21, 1970, 84 Stat. 253, provided that:“(a) Nothing in this title or in any other law of the United States shall prevent the application of sections 104 through 110 of title 4 of the United States Code to civil airports owned by the United States.“(b) Subsection (a) shall not apply to—“(1) sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or“(2) taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight.“(c) In the case of any lease in effect on September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after September 28, 1969). For purposes of the preceding sentence, the term ‘lease’ includes a contract.”

Notes of Decisions
Cited in 32 cases, 1963–2018 · leading case: Oklahoma Tax Comm'n v. Chickasaw Nation, 515 U.S. 450 (1995).
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Oklahoma Tax Comm'n v. Chickasaw Nation, 515 U.S. 450 (1995). · cites it 6× “Moreover, the State newly contends, even if the fuels tax otherwise would be impermissible, Congress, in the 1936 Hayden-Cartwright Act, 4 U. S. C. § 104 , expressly permitted state taxation of reservation activity of this type.”
White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980). · cites it 2× “We agree with petitioners that the Hayden-Cartwright Act, which authorizes state taxes "on United States military or other reservations," was not designed to overcome the otherwise pre-emptive effect of federal regulation of tribal timber.”
SAC & Fox Nation v. Pierce, 213 F.3d 566 (10th Cir. 2000). · cites it 3× “Section 104(a) provides in relevant part: All taxes levied by any State ... upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when…”
Prairie Band Potawatomi Nation v. Richards, 241 F. Supp. 2d 1295 (D. Kan. 2003). · cites it 5× “Hayden-Cartwright Act, 4 U.S.C. § 104 Defendant argues that pursuant to the Hayden-Cartwright Act, 4 U.”
Mann v. ND Tax Comm'r, 2005 ND 36 (N.D. 2005). · cites it 2× “The State responded and argued that the motor vehicle fuels tax could lawfully be imposed on the plaintiffs’ Indian reservations under the terms of the Hayden-Cartwright Act, 4 U.S.C. § 104 . On January 12, 2004, the district court, in a memorandum opinion and order, rejected…”
Pourier v. South Dakota Dep't of Revenue, 2003 SD 21 (S.D. 2003). · cites it 2× “upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when sold by or through post exchanges, ship service stores, commissaries,…”
Coeur D'Alene Tribe v. Hammond, 224 F. Supp. 2d 1264 (D. Idaho 2002). · cites it 3× “First, the Hayden-Cartwright Act, 4 U.S.C. § 104 , 1 did not confer on the state the authority to impose a gasoline tax on gasoline sold on Indian tribes.”
Confederated Salish & Kootenai Tribes, Mont. v. Moe, 392 F. Supp. 1297 (D. Mont. 1975). · cites it 2× “grants to the States general authority to impose an income tax on residents of federal areas, but § 109 expressly provides that `[n]othing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise…”
In Re the State Motor Fuel Tax Liab. of A. G. E. Corp., 273 N.W.2d 737 (S.D. 1978). · cites it 2× “We are of the opinion that the United States has granted to the states the right to exercise limited jurisdiction in taxing the use or sale of gasoline or other motor vehicle fuel within federal areas in exactly the same manner as if those areas did not exist, except in cases…”
Winnebago Tribe of Nebraska v. Kline, 297 F. Supp. 2d 1291 (D. Kan. 2004). “Next, defendants argue that the plaintiffs have failed to state a claim because the Hayden-Cartwright Act, 4 U.S.C. § 104 , expressly cedes tax jurisdiction to the states on fuel delivered to Indian reservations.”
Herzog Bros. Trucking, Inc. v. State Tax Comm'n, 533 N.E.2d 255 (NY 1988). “Finally, the Attorney-General asks us to consider the validity of the assessments in light of the Hayden-Cartwright Act ( 4 USC § 104 ) which permits States to tax motor fuels sold on "United States military or other reservations”.”
Mahoney v. State Tax Comm'n, 524 P.2d 187 (Idaho 1974). · cites it 2× “What the Supreme Court said about Arizona's income tax in McClanahan is equally appropriate here: "Indeed, Congress' intent to maintain the tax exempt status of reservation Indians is especially clear in light of the Buck Act, 4 U.S.C. § 104 et seq., which provides comprehensive…”
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