Title 4 USCTitle 4 Online@118-34not31 yes OLRC 2023-12-19T11:12:01 USCConverter 1.7.2  Title 4 FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES This title was enacted by act July 30, 1947, ch. 389,  1 61 Stat. 641 Current through 118-34not31    Chap. Sec.  1. The Flag 1  2. The Seal 41  3. Seat of the Government 71  4. The States 101  5. Official Territorial Papers 141  Editorial Notes Amendments 1951 Act Oct. 31, 1951, ch. 655,  11 65 Stat. 713 Statutory Notes and Related Subsidiaries Positive Law; Citation This title has been made positive law by section 1 of act July 30, 1947, ch. 389 61 Stat. 641 title 4 of the United States Code, entitled Flag and seal, Seat of Government, and the States, is codified and enacted into positive law and may be cited as 4 U. S. C.,   . Repeals Section 2 of act July 30, 1947       Table Showing Disposition of All Sections of Former Title  Title 4 Former Sections Revised Statutes Statutes at Large Title 4 New Sections  1 R.S.  1791, 1792 1 2 R.S.  1792 2 3 Feb. 8, 1917, ch. 34 39 Stat. 900 3 4 R.S.  1793 41 5 R.S.  203 (first clause), 1794 42 6 R.S.  1795 71 7 R.S.  1796 72 8 R.S.  4798 73 9 R.S.  1836 101 10 R.S.  1837 102 11 R.S.  1838 103 12 June 16, 1936, ch. 582,  10 49 Stat. 1521 104  Oct. 9, 1940, ch. 787,  7 54 Stat. 1060 13 Oct. 9, 1940, ch. 787,  1 54 Stat. 1059 105 14 Oct. 9, 1940, ch. 787,  2 54 Stat. 1060 106 15 Oct. 9, 1940, ch. 787,  3 54 Stat. 1060 107 16 Oct. 9, 1940, ch. 787,  4 54 Stat. 1060 108 17 Oct. 9, 1940, ch. 787,  5 54 Stat. 1060 109 18 Oct. 9, 1940, ch. 787,  6 54 Stat. 1060 110 CHAPTER 1 THE FLAG    Sec.  1. Flag; stripes and stars on.  2. Same; additional stars.  3. Use of flag for advertising purposes; mutilation of flag.  4. Pledge of allegiance to the flag; manner of delivery.  5. Display and use of flag by civilians; codification of rules and customs; definition.  6. Time and occasions for display.  7. Position and manner of display.  8. Respect for flag.  9. Conduct during hoisting, lowering or passing of flag.  10. Modification of rules and customs by President.  Editorial Notes Amendments 1998 Pub. L. 105225,  2(b) Aug. 12, 1998 112 Stat. 1498  1. Flag; stripes and stars on  The flag of the United States shall be thirteen horizontal stripes, alternate red and white; and the union of the flag shall be forty-eight stars, white in a blue field. ( July 30, 1947, ch. 389 61 Stat. 642  Statutory Notes and Related Subsidiaries Short Title of 2018 Amendment Pub. L. 115123, div. A,  10101 Feb. 9, 2018 132 Stat. 64 This division [amending section 7 of this title section 7 of this title Short Title of 2017 Amendment Pub. L. 11515,  1 Mar. 28, 2017 131 Stat. 79 This Act [amending section 6 of this title Short Title of 2009 Amendment Pub. L. 11141,  1 July 27, 2009 123 Stat. 1962 This Act [amending section 6 of this title Short Title of 2007 Amendment Pub. L. 11041,  1 June 29, 2007 121 Stat. 233 This Act [amending section 7 of this title section 7 of this title Short Title of 2000 Amendment Pub. L. 106252,  1 July 28, 2000 114 Stat. 626 This Act [enacting sections 116 to 126 of this title and provisions set out as a note under section 116 of this title Executive Documents  Executive Order No. 10798 Ex. Ord. No. 10798, Jan. 3, 1959 July 4, 1960  Ex. Ord. No. 10834. Proportions and Sizes of Flags and Position of Stars Ex. Ord. No. 10834, Aug. 21, 1959 WHEREAS the State of Hawaii has this day been admitted into the Union; and WHEREAS section 2 of title 4 WHEREAS the Federal Property and Administrative Services Act of 1949 ( 63 Stat. 377 WHEREAS the interests of the Government require that orderly and reasonable provision be made for various matters pertaining to the flag and that appropriate regulations governing the procurement and utilization of national flags and union jacks by executive agencies be prescribed: NOW, THEREFORE, by virtue of the authority vested in me as President of the United States and as Commander in Chief of the armed forces of the United States, and the Federal Property and Administrative Services Act of 1949, as amended [see Short Title of 1949 Act note under section 101 of Title 41  Part IDesign of the Flag Section Sec Sec  Part IIRegulations Governing Executive Agencies Sec     Size Dimensions of Flag  Hoist (width) Fly (length)   Feet Feet (1) 20.00 38.00 (2) 10.00 19.00 (3) 8.95 17.00 (4) 7.00 11.00 (5) 5.00 9.50 (6) 4.33 5.50 (7) 3.50 6.65 (8) 3.00 4.00 (9) 3.00 5.70 (10) 2.37 4.50 (11) 1.32 2.50 Sec (a) Shall conform to the provisions of Part I of this order, except as may be otherwise authorized pursuant to the provisions of section 24, or except as otherwise authorized by the provisions of section 21, of this order. (b) Shall conform to the provisions of section 21 of this order, except as may be otherwise authorized pursuant to the provisions of section 24 of this order. Sec Sec (b) So far as practicable, (1) the actions of the Secretary of Defense under the provisions of section 24(a) of this order, as they relate to the various organizational elements of the Department of Defense, shall be coordinated, and (2) the Secretary and the Administrator shall mutually coordinate their actions under that section. Sec  Part IIIGeneral Provisions Sec January 3, 1959 July 4, 1960 Sec Sec January 3, 1959  Dwight D. Eisenhower.      Standard proportions  Hoist (width) of flag 1.0 Fly (length) of flag 1.9 Hoist (width) of Union 0.5385 ( 7 13 Fly (length) of Union 0.76  0.054  0.054  0.063  0.063 Diameter of star 0.0616 Width of stripe 0.0769 ( 1 13  A B C D E F G H K L  2. Same; additional stars  On the admission of a new State into the Union one star shall be added to the union of the flag; and such addition shall take effect on the fourth day of July then next succeeding such admission. ( July 30, 1947, ch. 389 61 Stat. 642  3. Use of flag for advertising purposes; mutilation of flag  Any person who, within the District of Columbia, in any manner, for exhibition or display, shall place or cause to be placed any word, figure, mark, picture, design, drawing, or any advertisement of any nature upon any flag, standard, colors, or ensign of the United States of America; or shall expose or cause to be exposed to public view any such flag, standard, colors, or ensign upon which shall have been printed, painted, or otherwise placed, or to which shall be attached, appended, affixed, or annexed any word, figure, mark, picture, design, or drawing, or any advertisement of any nature; or who, within the District of Columbia, shall manufacture, sell, expose for sale, or to public view, or give away or have in possession for sale, or to be given away or for use for any purpose, any article or substance being an article of merchandise, or a receptacle for merchandise or article or thing for carrying or transporting merchandise, upon which shall have been printed, painted, attached, or otherwise placed a representation of any such flag, standard, colors, or ensign, to advertise, call attention to, decorate, mark, or distinguish the article or substance on which so placed shall be deemed guilty of a misdemeanor and shall be punished by a fine not exceeding $100 or by imprisonment for not more than thirty days, or both, in the discretion of the court. The words flag, standard, colors, or ensign, as used herein, shall include any flag, standard, colors, ensign, or any picture or representation of either, or of any part or parts of either, made of any substance or represented on any substance, of any size evidently purporting to be either of said flag, standard, colors, or ensign of the United States of America or a picture or a representation of either, upon which shall be shown the colors, the stars and the stripes, in any number of either thereof, or of any part or parts of either, by which the average person seeing the same without deliberation may believe the same to represent the flag, colors, standard, or ensign of the United States of America. ( July 30, 1947, ch. 389 61 Stat. 642 Pub. L. 90381,  3 July 5, 1968 82 Stat. 291  Editorial Notes Amendments 1968 Pub. L. 90381  4. Pledge of allegiance to the flag; manner of delivery  The Pledge of Allegiance to the Flag: I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one Nation under God, indivisible, with liberty and justice for all., should be rendered by standing at attention facing the flag with the right hand over the heart. When not in uniform men should remove any non-religious headdress with their right hand and hold it at the left shoulder, the hand being over the heart. Persons in uniform should remain silent, face the flag, and render the military salute. Members of the Armed Forces not in uniform and veterans may render the military salute in the manner provided for persons in uniform. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1494 Pub. L. 107293,  2(a) Nov. 13, 2002 116 Stat. 2060 Pub. L. 11366, div. A, title V,  586 Dec. 26, 2013 127 Stat. 777        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  4 36:172. June 22, 1942, ch. 435,  7 56 Stat. 380 Dec. 22, 1942, ch. 806,  7 56 Stat. 1077 Dec. 28, 1945, ch. 607 59 Stat. 668 June 14, 1954, ch. 297 68 Stat. 249 July 7, 1976 Pub. L. 94344 90 Stat. 813 Editorial Notes Codification Amendment by Pub. L. 107293 section 2(b) of Pub. L. 107293 Amendments 2013 Pub. L. 11366 2002 Pub. L. 107293 Statutory Notes and Related Subsidiaries Findings Pub. L. 107293,  1 Nov. 13, 2002 116 Stat. 2057  Congress finds the following: (1) On November 11, 1620 (2) On July 4, 1776 (3) In 1781, Thomas Jefferson, the author of the Declaration of Independence and later the Nations third President, in his work titled Notes on the State of Virginia wrote: God who gave us life gave us liberty. And can the liberties of a nation be thought secure when we have removed their only firm basis, a conviction in the minds of the people that these liberties are of the Gift of God. That they are not to be violated but with His wrath? Indeed, I tremble for my country when I reflect that God is just; that his justice cannot sleep forever. (4) On May 14, 1787 (5) On July 21, 1789 (6) On September 25, 1789 (7) On November 19, 1863 (8) On April 28, 1952 (9) On June 15, 1954 (10) On July 20, 1956 (11) On June 17, 1963 (12) On March 5, 1984 36 U.S.C. 186 36 U.S.C. 302 31 U.S.C. 5112(d)(1) (13) On June 4, 1985 36 U.S.C. 172 4 U.S.C. 4 (14) On November 20, 1992 (15) The 9th Circuit Court of Appeals erroneously held, in Newdow v. U.S. Congress (9th Cir. June 26, 2002 (16) The erroneous rationale of the 9th Circuit Court of Appeals in Newdow would lead to the absurd result that the Constitutions use of the express religious reference Year of our Lord in Article VII violates the First Amendment to the Constitution, and that, therefore, a school districts policy and practice of teacher-led voluntary recitations of the Constitution itself would be unconstitutional. Reaffirmation of Language Pub. L. 107293,  2(b) Nov. 13, 2002 116 Stat. 2060 In codifying this subsection [probably should be section, meaning section 2 of Pub. L. 107293  5. Display and use of flag by civilians; codification of rules and customs; definition  The following codification of existing rules and customs pertaining to the display and use of the flag of the United States of America is established for the use of such civilians or civilian groups or organizations as may not be required to conform with regulations promulgated by one or more executive departments of the Government of the United States. The flag of the United States for the purpose of this chapter shall be defined according to sections 1 and 2 of this title and Executive Order 10834 issued pursuant thereto. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1494        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  5 36:173. June 22, 1942, ch. 435,  1 56 Stat. 377 Dec. 22, 1942, ch. 806,  1 56 Stat. 1074 July 7, 1976 Pub. L. 94344 90 Stat. 810 Editorial Notes  References in Text Executive Order 10834, referred to in text, is set out as a note under section 1 of this title Statutory Notes and Related Subsidiaries Freedom To Display the American Flag Pub. L. 109243 July 24, 2006 120 Stat. 572  SECTION 1. SHORT TITLE. This Act may be cited as the Freedom to Display the American Flag Act of 2005. SEC. 2. DEFINITIONS. For purposes of this Act (1) the term flag of the United States has the meaning given the term flag, standard, colors, or ensign under section 3 of title 4 (2) the terms condominium association and cooperative association have the meanings given such terms under section 604 of Public Law 96399 15 U.S.C. 3603 (3) the term residential real estate management association has the meaning given such term under section 528 of the Internal Revenue Code of 1986 ( 26 U.S.C. 528 (4) the term member (A) as used with respect to a condominium association, means an owner of a condominium unit (as defined under section 604 of Public Law 96399 15 U.S.C. 3603 (B) as used with respect to a cooperative association, means a cooperative unit owner (as defined under section 604 of Public Law 96399 15 U.S.C. 3603 (C) as used with respect to a residential real estate management association, means an owner of a residential property within a subdivision, development, or similar area subject to any policy or restriction adopted by such association. SEC. 3. RIGHT TO DISPLAY THE FLAG OF THE UNITED STATES. A condominium association, cooperative association, or residential real estate management association may not adopt or enforce any policy, or enter into any agreement, that would restrict or prevent a member of the association from displaying the flag of the United States on residential property within the association with respect to which such member has a separate ownership interest or a right to exclusive possession or use. SEC. 4. LIMITATIONS. Nothing in this Act shall be considered to permit any display or use that is inconsistent with (1) any provision of chapter 1 of title 4, United States Code, or any rule or custom pertaining to the proper display or use of the flag of the United States (as established pursuant to such chapter or any otherwise applicable provision of law); or (2) any reasonable restriction pertaining to the time, place, or manner of displaying the flag of the United States necessary to protect a substantial interest of the condominium association, cooperative association, or residential real estate management association.  6. Time and occasions for display (a) It is the universal custom to display the flag only from sunrise to sunset on buildings and on stationary flagstaffs in the open. However, when a patriotic effect is desired, the flag may be displayed 24 hours a day if properly illuminated during the hours of darkness. (b) The flag should be hoisted briskly and lowered ceremoniously. (c) The flag should not be displayed on days when the weather is inclement, except when an all weather flag is displayed. (d) The flag should be displayed on all days, especially on New Years Day, January 1; Inauguration Day, January 20; Martin Luther King Jr.s birthday, third Monday in January; Lincolns Birthday, February 12; Washingtons Birthday, third Monday in February; National Vietnam War Veterans Day, March 29; Easter Sunday (variable); Mothers Day, second Sunday in May; Armed Forces Day, third Saturday in May; Memorial Day (half-staff until noon), the last Monday in May; Flag Day, June 14; Fathers Day, third Sunday in June; Independence Day, July 4; National Korean War Veterans Armistice Day, July 27; Labor Day, first Monday in September; Constitution Day, September 17; Columbus Day, second Monday in October; Navy Day, October 27; Veterans Day, November 11; Thanksgiving Day, fourth Thursday in November; Christmas Day, December 25; and such other days as may be proclaimed by the President of the United States; the birthdays of States (date of admission); and on State holidays. (e) The flag should be displayed daily on or near the main administration building of every public institution. (f) The flag should be displayed in or near every polling place on election days. (g) The flag should be displayed during school days in or near every schoolhouse. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1494 Pub. L. 10680,  1 Oct. 25, 1999 113 Stat. 1285 Pub. L. 110239,  1 June 3, 2008 122 Stat. 1559 Pub. L. 11141,  2 July 27, 2009 123 Stat. 1962 Pub. L. 11515,  2 Mar. 28, 2017 131 Stat. 79        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  6 36:174. June 22, 1942, ch. 435,  2 56 Stat. 378 Dec. 22, 1942, ch. 806,  2 56 Stat. 1074 July 7, 1976 Pub. L. 94344 90 Stat. 810 In subsection (d), the words Veterans Day are substituted for Armistice Day because of the Act of June 1, 1954 68 Stat. 168 Editorial Notes Amendments 2017Subsec. (d). Pub. L. 11515 2009Subsec. (d). Pub. L. 11141 2008Subsec. (d). Pub. L. 110239 1999Subsec. (d). Pub. L. 10680  7. Position and manner of display The flag, when carried in a procession with another flag or flags, should be either on the marching right; that is, the flags own right, or, if there is a line of other flags, in front of the center of that line. (a) The flag should not be displayed on a float in a parade except from a staff, or as provided in subsection (i) of this section. (b) The flag should not be draped over the hood, top, sides, or back of a vehicle or of a railroad train or a boat. When the flag is displayed on a motorcar, the staff shall be fixed firmly to the chassis or clamped to the right fender. (c) No other flag or pennant should be placed above or, if on the same level, to the right of the flag of the United States of America, except during church services conducted by naval chaplains at sea, when the church pennant may be flown above the flag during church services for the personnel of the Navy. No person shall display the flag of the United Nations or any other national or international flag equal, above, or in a position of superior prominence or honor to, or in place of, the flag of the United States at any place within the United States or any Territory or possession thereof: Provided (d) The flag of the United States of America, when it is displayed with another flag against a wall from crossed staffs, should be on the right, the flags own right, and its staff should be in front of the staff of the other flag. (e) The flag of the United States of America should be at the center and at the highest point of the group when a number of flags of States or localities or pennants of societies are grouped and displayed from staffs. (f) When flags of States, cities, or localities, or pennants of societies are flown on the same halyard with the flag of the United States, the latter should always be at the peak. When the flags are flown from adjacent staffs, the flag of the United States should be hoisted first and lowered last. No such flag or pennant may be placed above the flag of the United States or to the United States flags right. (g) When flags of two or more nations are displayed, they are to be flown from separate staffs of the same height. The flags should be of approximately equal size. International usage forbids the display of the flag of one nation above that of another nation in time of peace. (h) When the flag of the United States is displayed from a staff projecting horizontally or at an angle from the window sill, balcony, or front of a building, the union of the flag should be placed at the peak of the staff unless the flag is at half-staff. When the flag is suspended over a sidewalk from a rope extending from a house to a pole at the edge of the sidewalk, the flag should be hoisted out, union first, from the building. (i) When displayed either horizontally or vertically against a wall, the union should be uppermost and to the flags own right, that is, to the observers left. When displayed in a window, the flag should be displayed in the same way, with the union or blue field to the left of the observer in the street. (j) When the flag is displayed over the middle of the street, it should be suspended vertically with the union to the north in an east and west street or to the east in a north and south street. (k) When used on a speakers platform, the flag, if displayed flat, should be displayed above and behind the speaker. When displayed from a staff in a church or public auditorium, the flag of the United States of America should hold the position of superior prominence, in advance of the audience, and in the position of honor at the clergymans or speakers right as he faces the audience. Any other flag so displayed should be placed on the left of the clergyman or speaker or to the right of the audience. (l) The flag should form a distinctive feature of the ceremony of unveiling a statue or monument, but it should never be used as the covering for the statue or monument. (m) The flag, when flown at half-staff, should be first hoisted to the peak for an instant and then lowered to the half-staff position. The flag should be again raised to the peak before it is lowered for the day. On Memorial Day the flag should be displayed at half-staff until noon only, then raised to the top of the staff. By order of the President, the flag shall be flown at half-staff upon the death of principal figures of the United States Government and the Governor of a State, territory, or possession, as a mark of respect to their memory. In the event of the death of other officials or foreign dignitaries, the flag is to be displayed at half-staff according to Presidential instructions or orders, or in accordance with recognized customs or practices not inconsistent with law. In the event of the death of a present or former official of the government of any State, territory, or possession of the United States, the death of a member of the Armed Forces from any State, territory, or possession who dies while serving on active duty, or the death of a first responder working in any State, territory, or possession who dies while serving in the line of duty, the Governor of that State, territory, or possession may proclaim that the National flag shall be flown at half-staff, and the same authority is provided to the Mayor of the District of Columbia with respect to present or former officials of the District of Columbia, members of the Armed Forces from the District of Columbia, and first responders working in the District of Columbia. When the Governor of a State, territory, or possession, or the Mayor of the District of Columbia, issues a proclamation under the preceding sentence that the National flag be flown at half-staff in that State, territory, or possession or in the District of Columbia because of the death of a member of the Armed Forces, the National flag flown at any Federal installation or facility in the area covered by that proclamation shall be flown at half-staff consistent with that proclamation. The flag shall be flown at half-staff 30 days from the death of the President or a former President; 10 days from the day of death of the Vice President, the Chief Justice or a retired Chief Justice of the United States, or the Speaker of the House of Representatives; from the day of death until interment of an Associate Justice of the Supreme Court, a Secretary of an executive or military department, a former Vice President, or the Governor of a State, territory, or possession; and on the day of death and the following day for a Member of Congress. The flag shall be flown at half-staff on Peace Officers Memorial Day, unless that day is also Armed Forces Day. As used in this subsection (1) the term half-staff means the position of the flag when it is one-half the distance between the top and bottom of the staff; (2) the term executive or military department means any agency listed under sections 101 and 102 of title 5; (3) the term Member of Congress means a Senator, a Representative, a Delegate, or the Resident Commissioner from Puerto Rico; and (4) the term first responder means a public safety officer as defined in section 1204 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 34 U.S.C. 10284 (n) When the flag is used to cover a casket, it should be so placed that the union is at the head and over the left shoulder. The flag should not be lowered into the grave or allowed to touch the ground. (o) When the flag is suspended across a corridor or lobby in a building with only one main entrance, it should be suspended vertically with the union of the flag to the observers left upon entering. If the building has more than one main entrance, the flag should be suspended vertically near the center of the corridor or lobby with the union to the north, when entrances are to the east and west or to the east when entrances are to the north and south. If there are entrances in more than two directions, the union should be to the east. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1495 Pub. L. 11041,  3 June 29, 2007 121 Stat. 233 Pub. L. 115123, div. A,  10102(a) Feb. 9, 2018 132 Stat. 64        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  7 36:175. June 22, 1942, ch. 435,  3 56 Stat. 378 Dec. 22, 1942, ch. 806,  3 56 Stat. 1075 July 9, 1953, ch. 183 67 Stat. 142 July 7, 1976 Pub. L. 94344 90 Stat. 811 Sept. 13, 1994 Pub. L. 103322, title XXXII,  320922(b) 108 Stat. 2131 Editorial Notes Amendments 2018Subsec. (m). Pub. L. 115123,  10102(a) Subsec. (m)(2). Pub. L. 115123,  10102(b)(1) Subsec. (m)(4). Pub. L. 115123,  10102(b)(2) 2007Subsec. (m). Pub. L. 11041 Statutory Notes and Related Subsidiaries Effective Date of 2018 Amendment Pub. L. 115123, div. A,  10102(c) Feb. 9, 2018 132 Stat. 64 The amendments made by this section [amending this section] shall apply with respect to deaths of first responders occurring on or after the date of the enactment of this Act [ Feb. 9, 2018 Finding Pub. L. 11041,  2 June 29, 2007 121 Stat. 233 Congress finds that members of the Armed Forces of the United States defend the freedom and security of the United States. Executive Documents  Proc. No. 3044. Display of Flag at Half-Staff Upon Death of Certain Officials and Former Officials Proc. No. 3044, Mar. 1, 1954 Dec. 12, 1969 WHEREAS it is appropriate that the flag of the United States of America be flown at half-staff on Federal buildings, grounds, and facilities upon the death of principal officials and former officials of the Government of the United States and the Governors of the States, Territories, and possessions of the United States as a mark of respect to their memory; and WHEREAS it is desirable that rules be prescribed for the uniform observance of this mark of respect by all executive departments and agencies of the Government, and as a guide to the people of the Nation generally on such occasions: NOW, THEREFORE, I, DWIGHT D. EISENHOWER, President of the United States of America and Commander in Chief of the armed forces of the United States, do hereby prescribe and proclaim the following rules with respect to the display of the flag of the United States of America at half-staff upon the death of the officials hereinafter designated: 1. The flag of the United States shall be flown at half-staff on all buildings, grounds, and naval vessels of the Federal Government in the District of Columbia and throughout the United States and its Territories and possessions for the period indicated upon the death of any of the following-designated officials or former officials of the United States: (a) The President or a former President: for thirty days from the day of death. The flag shall also be flown at half-staff for such period at all United States embassies, legations, and other facilities abroad, including all military facilities and naval vessels and stations. (b) The Vice President, the Chief Justice or a retired Chief Justice of the United States, or the Speaker of the House of Representatives: for ten days from the day of death. (c) An Associate Justice of the Supreme Court, a member of the Cabinet, a former Vice President, the President pro tempore of the Senate, the Majority Leader of the Senate, the Minority Leader of the Senate, the Majority Leader of the House of Representatives, or the Minority Leader of the House of Representatives: from the day of death until interment. 2. The flag of the United States shall be flown at half-staff on all buildings, grounds, and naval vessels of the Federal Government in the metropolitan area of the District of Columbia on the day of death and on the following day upon the death of a United States Senator, Representative, Territorial Delegate, or the Resident Commissioner from the Commonwealth of Puerto Rico, and it shall also be flown at half-staff on all buildings, grounds, and naval vessels of the Federal Government in the State, Congressional District, Territory, or Commonwealth of such Senator, Representative, Delegate, or Commissioner, respectively, from the day of death until interment. 3. The flag of the United States shall be flown at half-staff on all buildings and grounds of the Federal Government in a State, Territory, or possession of the United States upon the death of the Governor of such State, Territory, or possession from the day of death until interment. 4. In the event of the death of other officials, former officials, or foreign dignitaries, the flag of the United States shall be displayed at half-staff in accordance with such orders or instructions as may be issued by or at the direction of the President, or in accordance with recognized customs or practices not inconsistent with law. 5. The heads of the several departments and agencies of the Government may direct that the flag of the United States be flown at half-staff on buildings, grounds, or naval vessels under their jurisdiction on occasions other than those specified herein which they consider proper, and that suitable military honors be rendered as appropriate. IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the United States of America to be affixed. DONE at the City of Washington this 1st day of March in the year of our Lord nineteen hundred and fifty-four, and of the Independence of the United States of America the one hundred and seventy-eighth. [seal]  Dwight D. Eisenhower.  8. Respect for flag No disrespect should be shown to the flag of the United States of America; the flag should not be dipped to any person or thing. Regimental colors, State flags, and organization or institutional flags are to be dipped as a mark of honor. (a) The flag should never be displayed with the union down, except as a signal of dire distress in instances of extreme danger to life or property. (b) The flag should never touch anything beneath it, such as the ground, the floor, water, or merchandise. (c) The flag should never be carried flat or horizontally, but always aloft and free. (d) The flag should never be used as wearing apparel, bedding, or drapery. It should never be festooned, drawn back, nor up, in folds, but always allowed to fall free. Bunting of blue, white, and red, always arranged with the blue above, the white in the middle, and the red below, should be used for covering a speakers desk, draping the front of the platform, and for decoration in general. (e) The flag should never be fastened, displayed, used, or stored in such a manner as to permit it to be easily torn, soiled, or damaged in any way. (f) The flag should never be used as a covering for a ceiling. (g) The flag should never have placed upon it, nor on any part of it, nor attached to it any mark, insignia, letter, word, figure, design, picture, or drawing of any nature. (h) The flag should never be used as a receptacle for receiving, holding, carrying, or delivering anything. (i) The flag should never be used for advertising purposes in any manner whatsoever. It should not be embroidered on such articles as cushions or handkerchiefs and the like, printed or otherwise impressed on paper napkins or boxes or anything that is designed for temporary use and discard. Advertising signs should not be fastened to a staff or halyard from which the flag is flown. (j) No part of the flag should ever be used as a costume or athletic uniform. However, a flag patch may be affixed to the uniform of military personnel, firemen, policemen, and members of patriotic organizations. The flag represents a living country and is itself considered a living thing. Therefore, the lapel flag pin being a replica, should be worn on the left lapel near the heart. (k) The flag, when it is in such condition that it is no longer a fitting emblem for display, should be destroyed in a dignified way, preferably by burning. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1497        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  8 36:176. June 22, 1942, ch. 435,  4 56 Stat. 379 Dec. 22, 1942, ch. 806,  4 56 Stat. 1076 July 7, 1976 Pub. L. 94344 90 Stat. 812  9. Conduct during hoisting, lowering or passing of flag  During the ceremony of hoisting or lowering the flag or when the flag is passing in a parade or in review, all persons present in uniform should render the military salute. Members of the Armed Forces and veterans who are present but not in uniform may render the military salute. All other persons present should face the flag and stand at attention with their right hand over the heart, or if applicable, remove their headdress with their right hand and hold it at the left shoulder, the hand being over the heart. Citizens of other countries present should stand at attention. All such conduct toward the flag in a moving column should be rendered at the moment the flag passes. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1498 Pub. L. 110181, div. A, title V,  594 Jan. 28, 2008 122 Stat. 138        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  9 36:177. June 22, 1942, ch. 435,  5 56 Stat. 380 Dec. 22, 1942, ch. 806,  5 56 Stat. 1077 July 7, 1976 Pub. L. 94344 90 Stat. 812 Editorial Notes Amendments 2008 Pub. L. 110181  10. Modification of rules and customs by President  Any rule or custom pertaining to the display of the flag of the United States of America, set forth herein, may be altered, modified, or repealed, or additional rules with respect thereto may be prescribed, by the Commander in Chief of the Armed Forces of the United States, whenever he deems it to be appropriate or desirable; and any such alteration or additional rule shall be set forth in a proclamation. (Added Pub. L. 105225,  2(a) Aug. 12, 1998 112 Stat. 1498        Historical and Revision Notes  Revised Section Source (U.S. Code) Source (Statutes at Large)  10 36:178. June 22, 1942, ch. 435,  8 56 Stat. 380 Dec. 22, 1942, ch. 806,  8 56 Stat. 1077 July 7, 1976 Pub. L. 94344 90 Stat. 813 Editorial Notes  References in Text Herein, referred to in text, means sections 4 to 10 of this title. Executive Documents  Proc. No. 2605. The Flag of the United States Proc. No. 2605, Feb. 18, 1944 58 Stat. 1126 The flag of the United States of America is universally representative of the principles of the justice, liberty, and democracy enjoyed by the people of the United States; and People all over the world recognize the flag of the United States as symbolic of the United States; and The effective prosecution of the war requires a proper understanding by the people of other countries of the material assistance being given by the Government of the United States: NOW, THEREFORE, by virtue of the power vested in me by the Constitution and laws of the United States, particularly by the Joint Resolution approved June 22, 1942 December 22, 1942 1. The use of the flag of the United States or any representation thereof, if approved by the Foreign Economic Administration, on labels, packages, cartons, cases, or other containers for articles or products of the United States intended for export as lend-lease aid, as relief and rehabilitation aid, or as emergency supplies for the Territories and possessions of the United States, or similar purposes, shall be considered a proper use of the flag of the United States and consistent with the honor and respect due to the flag. 2. If any article or product so labelled, packaged or otherwise bearing the flag of the United States or any representation thereof, as provided for in section 1, should, by force of circumstances, be diverted to the ordinary channels of domestic trade, no person shall be considered as violating the rules and customs pertaining to the display of the flag of the United States, as set forth in the Joint Resolution approved June 22, 1942 December 22, 1942 CHAPTER 2 THE SEAL    Sec.  41. Seal of the United States.  42. Same; custody and use of.  41. Seal of the United States  The seal heretofore used by the United States in Congress assembled is declared to be the seal of the United States. ( July 30, 1947, ch. 389 61 Stat. 643  42. Same; custody and use of  The Secretary of State shall have the custody and charge of such seal. Except as provided by section 2902(a) of title 5 ( July 30, 1947, ch. 389 61 Stat. 643 Pub. L. 89554,  2(a) Sept. 6, 1966 80 Stat. 608  Editorial Notes Amendments 1966 Pub. L. 89554 section 2902(a) of Title 5 Executive Documents  Ex. Ord. No. 10347. Affixing of Seal Without Special Warrant Ex. Ord. No. 10347, Apr. 18, 1952 May 23, 1967 Mar. 19, 1970 By virtue of the authority vested in me by section 301 of title 3 October 31, 1951 65 Stat. 713 section 42 of title 4 1. Proclamations by the President of treaties, conventions, protocols, or other international agreements. 2. Instruments of ratification of treaties. 3. Full powers to negotiate treaties and to exchange ratifications. 4. Letters of credence and recall and other communications from the President to heads of foreign governments. 5. Exequaturs issued to those foreign consular officers in the United States whose commissions bear the signature of the chief of state which they represent. CHAPTER 3 SEAT OF THE GOVERNMENT    Sec.  71. Permanent seat of Government.  72. Public offices; at seat of Government.  73. Same; removal from seat of Government.  71. Permanent seat of Government  All that part of the territory of the United States included within the present limits of the District of Columbia shall be the permanent seat of government of the United States. ( July 30, 1947, ch. 389 61 Stat. 643  72. Public offices; at seat of Government  All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law. ( July 30, 1947, ch. 389 61 Stat. 643  73. Same; removal from seat of Government  In case of the prevalence of a contagious or epidemic disease at the seat of government, the President may permit and direct the removal of any or all the public offices to such other place or places as he shall deem most safe and convenient for conducting the public business. ( July 30, 1947, ch. 389 61 Stat. 643 CHAPTER 4 THE STATES    Sec.  101. Oath by members of legislatures and officers.  102. Same; by whom administered.  103. Assent to purchase of lands for forts.  104. Tax on motor fuel sold on military or other reservation; reports to State taxing authority.  105. State, etc., taxation affecting Federal areas; sales or use tax. 1 1  106. Same; income tax.  107. Same; exception of United States, its instrumentalities, and authorized purchasers therefrom.  108. Same; jurisdiction of United States over Federal areas unaffected.  109. Same; exception of Indians.  110. Same; definitions.  111. Same; taxation affecting Federal employees; income tax.  112. Compacts between States for cooperation in prevention of crime; consent of Congress.  113. Residence of Members of Congress for State income tax laws.  114. Limitation on State income taxation of certain pension income 2 2  115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky.  116. Rules for determining State and local government treatment of charges related to mobile telecommunications services.  117. Sourcing rules.  118. Limitations.  119. Electronic databases for nationwide standard numeric jurisdictional codes.  120. Procedure if no electronic database provided.  121. Correction of erroneous data for place of primary use.  122. Determination of place of primary use.  123. Scope; special rules.  124. Definitions.  125. Nonseverability.  126. No inference.  Editorial Notes Amendments 2000 Pub. L. 106252,  2(b) July 28, 2000 114 Stat. 633 1998 Pub. L. 105261, div. A, title X,  1075(a)(2) Oct. 17, 1998 112 Stat. 2138 1996 Pub. L. 10495,  1(b) Jan. 10, 1996 109 Stat. 980 1977 Pub. L. 9567,  1(b) July 19, 1977 91 Stat. 271 1966 Pub. L. 89554,  2(b) Sept. 6, 1966 80 Stat. 608 1949 Act May 24, 1949, ch. 139,  129(a) 63 Stat. 107 Statutory Notes and Related Subsidiaries Civil and Criminal Jurisdiction over Indians Amendment of State Constitutions to remove legal impediment to the assumption of civil and criminal jurisdiction in accordance with the provisions of section 1162 of Title 18 section 1360 of Title 28 act Aug. 15, 1953, ch. 505,  6 67 Stat. 590 section 1360 of Title 28 Consent of United States to other States to assume jurisdiction with respect to criminal offenses or civil causes of action, or with respect to both, as provided for in section 1162 of Title 18 section 1360 of Title 28 act Aug. 15, 1953, ch. 505,  7 67 Stat. 590 section 1360 of Title 28  101. Oath by members of legislatures and officers  Every member of a State legislature, and every executive and judicial officer of a State, shall, before he proceeds to execute the duties of his office, take an oath in the following form, to wit: I, A B, do solemnly swear that I will support the Constitution of the United States. ( July 30, 1947, ch. 389 61 Stat. 643  102. Same; by whom administered  Such oath may be administered by any person who, by the law of the State, is authorized to administer the oath of office; and the person so administering such oath shall cause a record or certificate thereof to be made in the same manner, as by the law of the State, he is directed to record or certify the oath of office. ( July 30, 1947, ch. 389 61 Stat. 644  103. Assent to purchase of lands for forts  The President of the United States is authorized to procure the assent of the legislature of any State, within which any purchase of land has been made for the erection of forts, magazines, arsenals, dockyards, and other needful buildings, without such consent having been obtained. ( July 30, 1947, ch. 389 61 Stat. 644  104. Tax on motor fuel sold on military or other reservation 1 1 (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 Notes Amendments 1956Subsec. (c) added by act Aug. 1, 1956 Statutory Notes and Related Subsidiaries Civil Airports Owned by United States Subject to Sections 104 to Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; Leases Pub. L. 91258, title II,  210 May 21, 1970 84 Stat. 253  (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 September 28, 1969  105. State, and so forth, taxation affecting Federal areas; sales or use tax (a) No person shall be relieved from liability for payment of, collection of, or accounting for any sales or use tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, on the ground that the sale or use, with respect to which such tax is levied, occurred in whole or in part within a Federal area; and such State or taxing authority shall have full jurisdiction and power to levy and collect any such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area. (b) The provisions of subsection (a) shall be applicable only with respect to sales or purchases made, receipts from sales received, or storage or use occurring, after December 31, 1940 ( July 30, 1947, ch. 389 61 Stat. 644  Statutory Notes and Related Subsidiaries Taxation With Respect to Essential Support Activities or Functions of Non-Governmental Persons in Congressionally-Controlled Locations in District of Columbia Pub. L. 100202,  101(i) [title III,  307] Dec. 22, 1987 101 Stat. 1329290 Pub. L. 104186, title II,  214 Aug. 20, 1996 110 Stat. 1745  (a) Notwithstanding section 105 of title 4 (b) As used in this section (1) the term essential support activity or function means a support activity or function so designated by the Committee on House Oversight [now Committee on House Administration] of the House of Representatives or the Committee on Rules and Administration of the Senate, acting jointly or separately, as appropriate; (2) the term personal property tax means a tax of a State, a subdivision of a State, or any other authority of a State, that is levied on, levied with respect to, or measured by, the value of personal property; (3) the term sales, use, or similar excise tax means a tax of a State, a subdivision of a State, or any other authority of a State, that is levied on, levied with respect to, or measured by, sales, receipts from sales, or purchases, or by storage, possession, or use of personal property; and (4) the term State means a State of the United States, the District of Columbia, or a territory or possession of the United States. (c) This section shall apply to any sale, receipt, purchase, storage, possession, use, or valuation taking place after December 31, 1986  106. Same; income tax (a) No person shall be relieved from liability for any income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from transactions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area. (b) The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940 ( July 30, 1947, ch. 389 61 Stat. 644  107. Same; exception of United States, its instrumentalities, and authorized purchases 1 1 (a) The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser. (b) A person shall be deemed to be an authorized purchaser under this section only with respect to purchases which he is permitted to make from commissaries, ships stores, or voluntary unincorporated organizations of personnel of any branch of the Armed Forces of the United States, under regulations promulgated by the departmental Secretary having jurisdiction over such branch. ( July 30, 1947, ch. 389 61 Stat. 645 Sept. 3, 1954, ch. 1263,  4 68 Stat. 1227  Editorial Notes Amendments 1954Subsec. (b). Act Sept. 3, 1954  108. Same; jurisdiction of United States over Federal areas unaffected  The provisions of sections 105110 of this title shall not for the purposes of any other provision of law be deemed to deprive the United States of exclusive jurisdiction over any Federal area over which it would otherwise have exclusive jurisdiction or to limit the jurisdiction of the United States over any Federal area. ( July 30, 1947, ch. 389 61 Stat. 645  109. Same; exception of Indians  Nothing 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 taxed. ( July 30, 1947, ch. 389 61 Stat. 645  110. Same; definitions As used in sections 105109 of this title (a) The term person shall have the meaning assigned to it in section 3797 of title 26 (b) The term sales or use tax means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title (c) The term income tax means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts. (d) The term State includes any Territory or possession of the United States. (e) The term Federal area means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency, of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State. ( July 30, 1947, ch. 389 61 Stat. 645  Editorial Notes  References in Text Section 3797 of title 26 section 7701(a)(1) of Title 26 Pub. L. 99514,  2 Oct. 22, 1986 100 Stat. 2095 section 1 of Title 26 section 7852(b) of Title 26  111. Same; taxation affecting Federal employees; income tax (a)  General Rule The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation. (b)  Treatment of Certain Federal Employees Employed at Federal Hydroelectric Facilities Located on the Columbia River Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility (1) which is owned by the United States; (2) which is located on the Columbia River; and (3) portions of which are within the States of Oregon and Washington, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident. (c)  Treatment of Certain Federal Employees Employed at Federal Hydroelectric Facilities Located on the Missouri River Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility (1) which is owned by the United States; (2) which is located on the Missouri River; and (3) portions of which are within the States of South Dakota and Nebraska, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident. (Added Pub. L. 89554,  2(c) Sept. 6, 1966 80 Stat. 608 Pub. L. 105261, div. A, title X,  1075(b)(1) Oct. 17, 1998 112 Stat. 2138        Historical and Revision Notes  Derivation U.S. Code Revised Statutes and Statutes at Large   5 U.S.C. 84a Apr. 12, 1939, ch. 59,  4 53 Stat. 575 The words received after December 31, 1938 Editorial Notes Amendments 1998 Pub. L. 105261 Statutory Notes and Related Subsidiaries Effective Date of 1998 Amendment Pub. L. 105261, div. A, title X,  1075(b)(2) Oct. 17, 1998 112 Stat. 2139 The amendment made by this subsection [amending this section] shall apply to pay and compensation paid after the date of the enactment of this Act [ Oct. 17, 1998  112. Compacts between States for cooperation in prevention of crime; consent of Congress (a) The consent of Congress is hereby given to any two or more States to enter into agreements or compacts for cooperative effort and mutual assistance in the prevention of crime and in the enforcement of their respective criminal laws and policies, and to establish such agencies, joint or otherwise, as they may deem desirable for making effective such agreements and compacts. (b) For the purpose of this section, the term States means the several States and Alaska, Hawaii, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and the District of Columbia. (Added May 24, 1949, ch. 139,  129(b) 63 Stat. 107 Aug. 3, 1956, ch. 941 70 Stat. 1020 Pub. L. 87406 Feb. 16, 1962 76 Stat. 9 Pub. L. 89554,  2(c) Sept. 6, 1966 80 Stat. 608  Historical and Revision Notes This section [section 129(b) of Act May 24, 1949 July 30, 1947 61 Stat. 641 section 420 of title 18 act of June 6, 1934, ch. 406 48 Stat. 909 April 24, 1947 Editorial Notes Amendments 1962Subsec. (b). Pub. L. 87406 1956Act Aug. 3, 1956 Executive Documents Admission of Alaska and Hawaii to Statehood Alaska was admitted into the Union on Jan. 3, 1959 Jan. 3, 1959 Aug. 21, 1959 Aug. 21, 1959 Pub. L. 85508 July 7, 1958 72 Stat. 339 section 21 of Title 48 Pub. L. 863 Mar. 18, 1959 73 Stat. 4 section 491 of Title 48  113. Residence of Members of Congress for State income tax laws (a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may, for purposes of any income tax (as defined in section 110(c) of this title (1) treat such Member as a resident or domiciliary of such State or political subdivision thereof; or (2) treat any compensation paid by the United States to such Member as income for services performed within, or from sources within, such State or political subdivision thereof, unless such Member represents such State or a district in such State. (b) For purposes of subsection (a) (1) the term Member of Congress includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; and (2) the term State includes the District of Columbia. (Added Pub. L. 9567,  1(a) July 19, 1977 91 Stat. 271  Statutory Notes and Related Subsidiaries Effective Date Pub. L. 9567,  1(c) July 19, 1977 91 Stat. 271 The amendments made by subsections (a) and (b) [enacting this section and amending analysis preceding section 101 of this title July 19, 1977 Residence of Members of Congress for State Personal Property Tax on Motor Vehicles Pub. L. 99190,  101(c) [H.R. 3067,  131] Dec. 19, 1985 99 Stat. 1224 Pub. L. 100202,  106 Dec. 22, 1987 101 Stat. 1329433  (a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may impose a personal property tax with respect to any motor vehicle owned by such Member (or by the spouse of such Member) unless such Member represents such State or a district in such State. (b) For purposes of this section (1) the term Member of Congress includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; (2) the term State includes the District of Columbia; and (3) the term personal property tax means any tax imposed on an annual basis and levied on, with respect to, or measured by, the market value or assessed value of an item of personal property. (c) This section shall apply to all taxable periods beginning on or after January 1, 1985  114. Limitation on State income taxation of certain pension income (a) No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State (as determined under the laws of such State). (b) For purposes of this section (1) The term retirement income means any income from (A) a qualified trust under section 401(a) of the Internal Revenue Code of 1986 that is exempt under section 501(a) from taxation; (B) a simplified employee pension as defined in section 408(k) of such Code; (C) an annuity plan described in section 403(a) of such Code; (D) an annuity contract described in section 403(b) of such Code; (E) an individual retirement plan described in section 7701(a)(37) of such Code; (F) an eligible deferred compensation plan (as defined in section 457 of such Code); (G) a governmental plan (as defined in section 414(d) of such Code); (H) a trust described in section 501(c)(18) of such Code; or (I) any plan, program, or arrangement described in section 3121(v)(2)(C) of such Code (or any plan, program, or arrangement that is in writing, that provides for retirement payments in recognition of prior service to be made to a retired partner, and that is in effect immediately before retirement begins), if such income (i) is part of a series of substantially equal periodic payments (not less frequently than annually which may include income described in subparagraphs (A) through (H)) made for (I) the life or life expectancy of the recipient (or the joint lives or joint life expectancies of the recipient and the designated beneficiary of the recipient), or (II) a period of not less than 10 years, or (ii) is a payment received after termination of employment and under a plan, program, or arrangement (to which such employment relates) maintained solely for the purpose of providing retirement benefits for employees in excess of the limitations imposed by 1 or more of sections 401(a)(17), 401(k), 401(m), 402(g), 403(b), 408(k), or 415 of such Code or any other limitation on contributions or benefits in such Code on plans to which any of such sections apply. The fact that payments may be adjusted from time to time pursuant to such plan, program, or arrangement to limit total disbursements under a predetermined formula, or to provide cost of living or similar adjustments, will not cause the periodic payments provided under such plan, program, or arrangement to fail the substantially equal periodic payments test. Such term includes any retired or retainer pay of a member or former member of a uniform service computed under chapter 71 of title 10, United States Code. (2) The term income tax has the meaning given such term by section 110(c). (3) The term State includes any political subdivision of a State, the District of Columbia, and the possessions of the United States. (4) For purposes of this section, the term retired partner is an individual who is described as a partner in section 7701(a)(2) of the Internal Revenue Code of 1986 and who is retired under such individuals partnership agreement. (e)  1 1 (Added Pub. L. 10495,  1(a) Jan. 10, 1996 109 Stat. 979 Pub. L. 109264,  1(a) Aug. 3, 2006 120 Stat. 667  Editorial Notes  References in Text The Internal Revenue Code of 1986, referred to in subsec. (b)(1), (4), is classified generally to Title 26, Internal Revenue Code. Section 514 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (e), is classified to section 1144 of Title 29 Amendments 2006Subsec. (b)(1)(I). Pub. L. 109264,  1(a)(1) Subsec. (b)(4). Pub. L. 109264,  1(a)(4) Statutory Notes and Related Subsidiaries Effective Date of 2006 Amendment Pub. L. 109264,  1(b) Aug. 3, 2006 120 Stat. 667 The amendments made by this section [amending this section] apply to amounts received after December 31, 1995 Effective Date Pub. L. 10495,  1(c) Jan. 10, 1996 109 Stat. 980 The amendments made by this section [enacting this section] shall apply to amounts received after December 31, 1995  115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky  Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident. (Added Pub. L. 105261, div. A, title X,  1075(a)(1) Oct. 17, 1998 112 Stat. 2138  Statutory Notes and Related Subsidiaries Effective Date Pub. L. 105261, div. A, title X,  1075(a)(3) Oct. 17, 1998 112 Stat. 2138 The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [ Oct. 17, 1998  116. Rules for determining State and local government treatment of charges related to mobile telecommunications services (a)  Application of This Section Through Section This section through 1 1 (b)  General Exceptions This section through 1 (1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service; (2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis; (3) any tax, charge, or fee that represents compensation for a mobile telecommunications service providers use of public rights of way or other public property, provided that such tax, charge, or fee is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication services; (4) any generally applicable business and occupation tax that is imposed by a State, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect to use the sourcing method required in this section through 1 (5) any fee related to obligations under section 254 of the Communications Act of 1934; or (6) any tax, charge, or fee imposed by the Federal Communications Commission. (c)  Specific Exceptions This section through 1 (1) do not apply to the determination of the taxing situs of prepaid telephone calling services; (2) do not affect the taxability of either the initial sale of mobile telecommunications services or subsequent resale of such services, whether as sales of such services alone or as a part of a bundled product, if the Internet Tax Freedom Act would preclude a taxing jurisdiction from subjecting the charges of the sale of such services to a tax, charge, or fee, but this section provides no evidence of the intent of Congress with respect to the applicability of the Internet Tax Freedom Act to such charges; and (3) do not apply to the determination of the taxing situs of air-ground radiotelephone service as defined in section 22.99 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999 (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 626  Editorial Notes  References in Text Section 254 of the Communications Act of 1934, referred to in subsec. (b)(5), is classified to section 254 of Title 47 The Internet Tax Freedom Act, referred to in subsec. (c)(2), is title XI of Pub. L. 105277, div. C Oct. 21, 1998 112 Stat. 2681719 section 151 of Title 47 Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Pub. L. 106252,  3 July 28, 2000 114 Stat. 633  (a)  Effective Date Except as provided in subsection (b), this Act [enacting this section and sections 117 to 126 of this title and provisions set out as a note under section 1 of this title July 28, 2000 (b)  Application of Act The amendment made by this Act [enacting this section and sections 117 to 126 of this title] shall apply only to customer bills issued after the first day of the first month beginning more than 2 years after the date of the enactment of this Act [ July 28, 2000  117. Sourcing rules (a)  Treatment of Charges for Mobile Telecommunications Services Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customers home service provider, shall be deemed to be provided by the customers home service provider. (b)  Jurisdiction All charges for mobile telecommunications services that are deemed to be provided by the customers home service provider under sections 116 through 126 of this title are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customers place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 627  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  118. Limitations Sections 116 through 126 of this title do not (1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or (2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 627  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  119. Electronic databases for nationwide standard numeric jurisdictional codes (a)  Electronic Database. (1)  Provision of database A State may provide an electronic database to a home service provider or, if a State does not provide such an electronic database to home service providers, then the designated database provider may provide an electronic database to a home service provider. (2)  Format (A) Such electronic database, whether provided by the State or the designated database provider, shall be provided in a format approved by the American National Standards Institutes Accredited Standards Committee X12, that, allowing for de minimis deviations, designates for each street address in the State, including to the extent practicable, any multiple postal street addresses applicable to one street location, the appropriate taxing jurisdictions, and the appropriate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code. (B) Such electronic database shall also provide the appropriate code for each street address with respect to political subdivisions which are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdiction. (C) The nationwide standard numeric codes shall contain the same number of numeric digits with each digit or combination of digits referring to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 553 or other appropriate standard approved by the Federation of Tax Administrators and the Multistate Tax Commission, or their successors. Each address shall be provided in standard postal format. (b)  Notice; Updates A State or designated database provider that provides or maintains an electronic database described in subsection (a) shall provide notice of the availability of the then current electronic database, and any subsequent revisions thereof, by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in such State. (c)  User Held Harmless A home service provider using the data contained in an electronic database described in subsection (a) shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in such database provided by a State or designated database provider. The home service provider shall reflect changes made to such database during a calendar quarter not later than 30 days after the end of such calendar quarter for each State that issues notice of the availability of an electronic database reflecting such changes under subsection (b). (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 627  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  120. Procedure if no electronic database provided (a)  Safe Harbor If neither a State nor designated database provider provides an electronic database under section 119, a home service provider shall be held harmless from any tax, charge, or fee liability in such State that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to section 121, the home service provider employs an enhanced zip code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of taxing jurisdiction to ensure that each such street address is assigned to the correct taxing jurisdiction. If an enhanced zip code overlaps boundaries of taxing jurisdictions of the same level, the home service provider must designate one specific jurisdiction within such enhanced zip code for use in taxing the activity for such enhanced zip code for each level of taxing jurisdiction. Any enhanced zip code assignment changed in accordance with section 121 is deemed to be in compliance with this section. For purposes of this section, there is a rebuttable presumption that a home service provider has exercised due diligence if such home service provider demonstrates that it has (1) expended reasonable resources to implement and maintain an appropriately detailed electronic database of street address assignments to taxing jurisdictions; (2) implemented and maintained reasonable internal controls to promptly correct misassignments of street addresses to taxing jurisdictions; and (3) used all reasonably obtainable and usable data pertaining to municipal annexations, incorporations, reorganizations and any other changes in jurisdictional boundaries that materially affect the accuracy of such database. (b)  Termination of Safe Harbor Subsection (a) applies to a home service provider that is in compliance with the requirements of subsection (a), with respect to a State for which an electronic database is not provided under section 119 until the later of (1) 18 months after the nationwide standard numeric code described in section 119(a) has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or (2) 6 months after such State or a designated database provider in such State provides such database as prescribed in section 119(a). (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 628  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  121. Correction of erroneous data for place of primary use (a)  1 1 In General A taxing jurisdiction, or a State on behalf of any taxing jurisdiction or taxing jurisdictions within such State, may (1) determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in section 124(8) and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination if (A) if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and (B) before the taxing jurisdiction gives such notice of determination, the customer is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the address is the customers place of primary use; (2) determine that the assignment of a taxing jurisdiction by a home service provider under section 120 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination if (A) if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and (B) the home service provider is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the assignment reflects the correct taxing jurisdiction. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 629  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  122. Determination of place of primary use (a)  Place of Primary Use A home service provider shall be responsible for obtaining and maintaining the customers place of primary use (as defined in section 124). Subject to section 121, and if the home service providers reliance on information provided by its customer is in good faith, a taxing jurisdiction shall (1) allow a home service provider to rely on the applicable residential or business street address supplied by the home service providers customer; and (2) not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge. (b)  Address Under Existing Agreements Except as provided in section 121, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act as that customers place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 630  Editorial Notes  References in Text The date of the enactment of the Mobile Telecommunications Sourcing Act, referred to in subsec. (b), is the date of enactment of Pub. L. 106252 July 28, 2000 Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  123. Scope; special rules (a)  Act Does Not Supersede Customers Liability to Taxing Jurisdiction Nothing in sections 116 through 126 modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of, any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use. (b)  Additional Taxable Charges If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable mobile telecommunications services may be subject to taxation unless the home service provider can reasonably identify charges not subject to such tax, charge, or fee from its books and records that are kept in the regular course of business. (c)  Nontaxable Charges If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customers home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service providers books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 630  Editorial Notes  References in Text Act, referred to in subsec. (a), probably means the Mobile Telecommunications Sourcing Act, Pub. L. 106252 July 28, 2000 114 Stat. 626 section 1 of this title Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  124. Definitions In sections 116 through 126 of this title: (1)  Charges for mobile telecommunications services The term charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999 (2)  Customer. (A)  In general The term customer means (i) the person or entity that contracts with the home service provider for mobile telecommunications services; or (ii) if the end user of mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service, but this clause applies only for the purpose of determining the place of primary use. (B) The term customer does not include (i) a reseller of mobile telecommunications service; or (ii) a serving carrier under an arrangement to serve the customer outside the home service providers licensed service area. (3)  Designated database provider The term designated database provider means a corporation, association, or other entity representing all the political subdivisions of a State that is (A) responsible for providing an electronic database prescribed in section 119(a) if the State has not provided such electronic database; and (B) approved by municipal and county associations or leagues of the State whose responsibility it would otherwise be to provide such database prescribed by sections 116 through 126 of this title. (4)  Enhanced zip code The term enhanced zip code means a United States postal zip code of 9 or more digits. (5)  Home service provider The term home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services. (6)  Licensed service area The term licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. (7)  Mobile telecommunications service The term mobile telecommunications service means commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999 (8)  Place of primary use The term place of primary use means the street address representative of where the customers use of the mobile telecommunications service primarily occurs, which must be (A) the residential street address or the primary business street address of the customer; and (B) within the licensed service area of the home service provider. (9)  Prepaid telephone calling services The term prepaid telephone calling service means the right to purchase exclusively telecommunications services that must be paid for in advance, that enables the origination of calls using an access number, authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that have been prepaid is known by the provider of the prepaid service on a continuous basis. (10)  Reseller The term reseller (A) means a provider who purchases telecommunications services from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile telecommunications service; and (B) does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area. (11)  Serving carrier The term serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed service area. (12)  Taxing jurisdiction The term taxing jurisdiction means any of the several States, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 631  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  125. Nonseverability If a court of competent jurisdiction enters a final judgment on the merits that (1) is based on Federal law; (2) is no longer subject to appeal; and (3) substantially limits or impairs the essential elements of sections 116 through 126 of this title, then sections 116 through 126 of this title are invalid and have no legal effect as of the date of entry of such judgment. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 632  Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title  126. No inference (a)  Internet Tax Freedom Act Nothing in sections 116 through this section of this title shall be construed as bearing on Congressional intent in enacting the Internet Tax Freedom Act or to modify or supersede the operation of such Act. (b)  Telecommunications Act of Nothing in sections 116 through this section of this title shall limit or otherwise affect the implementation of the Telecommunications Act of 1996 or the amendments made by such Act. (Added Pub. L. 106252,  2(a) July 28, 2000 114 Stat. 632  Editorial Notes  References in Text The Internet Tax Freedom Act, referred to in subsec. (a), is title XI of Pub. L. 105277, div. C Oct. 21, 1998 112 Stat. 2681719 section 151 of Title 47 The Telecommunications Act of 1996, referred to in subsec. (b), is Pub. L. 104104 Feb. 8, 1996 110 Stat. 56 section 609 of Title 47 Statutory Notes and Related Subsidiaries Effective Date; Application of Amendment Section effective July 28, 2000 July 28, 2000 section 3 of Pub. L. 106252 section 116 of this title CHAPTER 5 OFFICIAL TERRITORIAL PAPERS    Sec.  141. Collection, preparation and publication.  142. Appointment of experts.  143. Employment and utilization of other personnel; cost of copy reading and indexing.  144. Cooperation of departments and agencies.  145. Printing and distribution.  146. Authorization of appropriations.  Editorial Notes Amendments 1951Chapter added by act Oct. 31, 1951, ch. 655,  12 65 Stat. 713 Statutory Notes and Related Subsidiaries  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel Similar provisions were contained in former chapter 5, comprising former sections 141 to 146, which was set out here but which was not a part of this title. Former sections 141 to 146 were derived from: acts Mar. 3, 1925, ch. 419 43 Stat. 1104 Mar. 3, 1925, ch. 419 Feb. 28, 1929, ch. 385 45 Stat. 1412 Feb. 28, 1929, ch. 385 45 Stat. 1412 Mar. 3, 1925 Mar. 22, 1935, ch. 39,  1 49 Stat. 69 Feb. 14, 1936, ch. 70 49 Stat. 1139 May 15, 1936, ch. 405,  1 49 Stat. 1311 June 16, 1937, ch. 359,  1 50 Stat. 262 June 28, 1937, ch. 386 50 Stat. 323 Apr. 27, 1938, ch. 180,  1 52 Stat. 249 June 29, 1939, ch. 248 53 Stat. 886 July 31, 1945, ch. 336 59 Stat. 510 Dec. 31, 1946 act Oct. 28, 1949, ch. 782, title XI,  1106(a) 63 Stat. 972 May 24, 1950 64 Stat. 1272 act July 7, 1950, ch. 452 64 Stat. 320 Oct. 28, 1949 act Oct. 31, 1951, ch. 655,  56(k)(1) 65 Stat. 730 l Oct. 31, 1951  141. Collection, preparation and publication  The Archivist of the United States, hereinafter referred to in this chapter as the Archivist, shall continue to completion the work of collecting, editing, copying, and suitably arranging for issuance as a Government publication, the official papers relating to the Territories from which States of the United States were formed, in the national archives, as listed in Parkers Calendar of Papers in Washington Archives Relating to the Territories of the United States (to 1873), being publication numbered 148 of the Carnegie Institution of Washington, together with such additional papers of like character which may be found. (Added Oct. 31, 1951, ch. 655,  12 65 Stat. 713 Pub. L. 98497, title I,  107(f) Oct. 19, 1984 98 Stat. 2292  Editorial Notes Amendments 1984 Pub. L. 98497 Statutory Notes and Related Subsidiaries Effective Date of 1984 Amendment Amendment by Pub. L. 98497 Apr. 1, 1985 section 301 of Pub. L. 98497 section 2102 of Title 44  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel See note preceding this section.  142. Appointment of experts  For the purpose of carrying on the work prescribed by section 141 of this title (Added Oct. 31, 1951, ch. 655,  12 65 Stat. 714 Pub. L. 98497, title I,  107(f) Oct. 19, 1984 98 Stat. 2292  Editorial Notes  References in Text The Classification Act of 1949, referred to in text, is act Oct. 28, 1949, ch. 782 63 Stat. 954 Pub. L. 89554,  8(a) Sept. 6, 1966 80 Stat. 632 Amendments 1984 Pub. L. 98497 Statutory Notes and Related Subsidiaries Effective Date of 1984 Amendment Amendment by Pub. L. 98497 Apr. 1, 1985 section 301 of Pub. L. 98497 section 2102 of Title 44  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel See note preceding section 141 of this title  143. Employment and utilization of other personnel; cost of copy reading and indexing (a) In carrying out his functions under this chapter, the Archivist may employ such clerical assistants as may be necessary. (b) The work of copy reading and index making for the publication of the papers described in section 141 of this title section 146 of this title (Added Oct. 31, 1951, ch. 655,  12 65 Stat. 714 Pub. L. 98497, title I,  107(f) Oct. 19, 1984 98 Stat. 2292  Editorial Notes Amendments 1984Subsec. (a). Pub. L. 98497 Subsec. (b). Pub. L. 98497 Statutory Notes and Related Subsidiaries Effective Date of 1984 Amendment Amendment by Pub. L. 98497 Apr. 1, 1985 section 301 of Pub. L. 98497 section 2102 of Title 44  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel See note preceding section 141 of this title  144. Cooperation of departments and agencies  The heads of the several executive departments and independent agencies and establishments shall cooperate with the Archivist in the work prescribed by section 141 of this title (Added Oct. 31, 1951, ch. 655,  12 65 Stat. 714 Pub. L. 98497, title I,  107(f) Oct. 19, 1984 98 Stat. 2292  Editorial Notes Amendments 1984 Pub. L. 98497 Statutory Notes and Related Subsidiaries Effective Date of 1984 Amendment Amendment by Pub. L. 98497 Apr. 1, 1985 section 301 of Pub. L. 98497 section 2102 of Title 44  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel See note preceding section 141 of this title  145. Printing and distribution (a) The Director of the Government Publishing Office shall print and bind each volume of the official papers relating to the Territories of the United States as provided for in this chapter, of which (1) four hundred and twenty copies shall be delivered to the Superintendent of Documents, Government Publishing Office, for distribution, on the basis of one copy each, and as directed by the Archivist, to those historical associations, commissions, museums, or libraries and other nondepository libraries, not to exceed eight in number within each State, Territory, or Possession, which have been or may be designated by the Governor thereof to receive such copies; (2) one hundred copies shall be delivered to the National Archives and Records Administration for the use of that Administration; and (3) one hundred copies shall be delivered to the Superintendent of Documents for distribution in such manner and number as may be authorized and directed by the Joint Committee on Printing. (b) The historical associations, commissions, museums, or libraries and other nondepository libraries within each State, Territory, or Possession which have been or may be designated by the Governor thereof to receive the publications referred to in subsection (a) of this section, shall, during their existence, receive the succeeding volumes, the distribution of which shall be made by the Superintendent of Documents in accordance with lists of designations transmitted to him by the Archivist. A new designation may be made to the Archivist by the Governor only when a designated association, commission, museum, or library shall cease to exist, or when authorized by law. (Added Oct. 31, 1951, ch. 655,  12 65 Stat. 714 Pub. L. 98497, title I,  107(f) Oct. 19, 1984 98 Stat. 2292 Pub. L. 113235, div. H, title I,  1301(b) Dec. 16, 2014 128 Stat. 2537  Editorial Notes Amendments 1984Subsec. (a)(1). Pub. L. 98497 Subsec. (a)(2). Pub. L. 98497 Subsec. (b). Pub. L. 98497 Statutory Notes and Related Subsidiaries  Change of Name Director of the Government Publishing Office substituted for Public Printer in subsec. (a) on authority of section 1301(d) of Pub. L. 113235 section 301 of Title 44 Government Publishing Office substituted for Government Printing Office in subsec. (a)(1) on authority of section 1301(b) of Pub. L. 113235 section 301 of Title 44 Effective Date of 1984 Amendment Amendment by Pub. L. 98497 Apr. 1, 1985 section 301 of Pub. L. 98497 section 2102 of Title 44  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel See note preceding section 141 of this title  146. Authorization of appropriations  For the purposes of this chapter, there are authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, sums of not more than $50,000 for any one fiscal year. (Added Oct. 31, 1951, ch. 655,  12 65 Stat. 715  Statutory Notes and Related Subsidiaries  Similar Provisions; Repeal; Saving Clause; Delegation of Functions; Transfer of Property and Personnel See note preceding section 141 of this title