{"data":{"id":"us/15-u.s.c.-391","jurisdiction":"us","citation":"15 U.S.C. § 391","heading":"Tax on or with respect to generation or transmission of electricity","body":"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.","path":["Title 15—COMMERCE AND TRADE","CHAPTER 10B—STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc15@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:56:39Z","sha256":"ac55c13e37bd37846b3e58675a6fadc4dde5718b07521ef8b4916f26829d7b94","source_id":"us","stale":true,"prev":"us/15-u.s.c.-384","next":"us/15-u.s.c.-401-to-411"},"notice":"GroundRules: Original legal text. Not legal advice."}