...as a sales tax, and that the United States had consented to the imposition of such a "tax" under the Buck Act of 1940, now 4 U.S.C. § 105-110. Section 105...). IV The Buck Act was enacted in 1940 to bar the United States, among other t...regulation that the tax be passed on to the purchaser, the federal immunity with respect to sales of liquor to the two exclusively federal enclaves is preserved by § 107(a) of the Buck Act. Under that...

...might properly be viewed as a sales tax and that the United States has consented to the imposition of such a "tax" in the context of the two exclusive jurisdiction bases under the Buck Act of 1940...whose imposition in the context of the two exclusive-jurisdiction bases the United States has consented under the Buck Act, and whether, in any event, the markup unconstitutionally taxes federal...Federal area." The Buck Act exempts from such taxes, sales, purchases, storage, or use of personal property sold by the United States or any instrumentality thereof to "any authorized purchaser...

.... If such power exists, it must be sought and found in the Buck Act of 1940. Section 105(a) of the Act gives the state the right to levy and collect sales and use taxes with r...Reservation requires first a consideration of the Act of the Kansas Legislature ceding jurisdiction over the Fort Leavenworth Military Reservation to the Federal Government and secondly of the Buck ...State may collect under the Buck Act. It is true that the Kansas Act specifically states that the "tax is imposed upon the privilege of engaging in business as * * *" a distributor...

..., but the court did hold that the legislature could, by proper legislation, impose a tax under the Buck Act of 1940, 4 U.S.C.A. § 105 et seq. Judge...time of such entry. It is further alleged that such persons were offered no opportunity to pay the tax or to purchase stamps; that neither the Kansas State Liquor Control Act nor...and in violation of the Tenth Amendment to the Constitution of the United States of America. (e) The liquor control act of the State of Kansas does not requi...

...later, on September 8, 2015, Miller filed a pro se motion to dismiss all charges. In support of this claim, Miller cited extensively to the Uniform Commercial Code, the Congressional Act of 1871, and the Buck ... Ohio App. COURT OF APPEALS TWELFTH APPELLATE DISTRICT OF OHIO CLERMONT COUNTY CASE NO. CA2016-08-057... 05-15-2017 STATE OF OHIO, Plaintiff-Appellee, v. TODD E. MILLER, Defendant-Appellant. D. Vincent Faris, Clermont County...

...all charges brought against him. In support of this claim, Miller cited extensively to the Uniform Commercial Code, the Congressional Act of 1871, and the Buck Act of 1940, among others, ... CASE NO. CA2018-04-019 10-22-2018 STATE OF OHIO, Plaintiff-Appellee, v. TODD E. MILLER, Defendant-Appellant... S. POWELL, P.J. OPINION CRIMINAL APPEAL FROM CLERMONT COUNTY COURT OF COMMON PLEAS...

..., 163; 25 R.C.L. 1076 and 988. It is further contended that the subsequent amendment of section 10 of the Hayden-Cartwright Act by section 7 of the Buck Act ...the State under the provisions of the Buck Act of October 9, 1940. We think the judgment of the trial court should be reversed, and the cause remanded for further...the Buck Act amended section 10 of the Hayden-Cartwright Act by striking out the words "upon sales of gasoline and other motor vehicle fuels" and inserting in lieu thereof the words "upon, with...

...for one of the purposes covered by the exemption provisions. 2. SAME — Right of states under Buck Act to tax gasoline within federal areas. Under the Buck ...States, however, has surrendered to the state the right to exercise the limited jurisdiction of taxing gasoline and motor fuels within these areas. Section 10 of the Hayden-Cartwright Act of June 16, 1936, 49 Stat....area within such State to the same extent and with the same effect as though such area was not a Federal area." And by section 7 of the Buck Act, 4 U.S.C.A. § 12...

...Buck Act, see S. Rep. No. 1625, 76th Cong., 3d Sess., 2, 4 (1940); 84 Cong. Rec. 10685, and this Court has so interpreted it. See Warren Trading Post Co. v. Ar...' intent to maintain the tax-exempt status of reservation Indians is especially clear in light of the Buck Act, 4 U.S.C. § 105 et seq., which...Enabling Act, 36 Stat. 557, to prevent the State from taxing reservation Indians. That Act, the relevant language of which is duplicated in the Arizona Constitution, disclaims state title over Indian lands...

...on a federal enclave. The Supreme Court held that the company was not exempt from the tax, its imposition by the State being authorized under the Buck Act. Although in that case an Occupation tax was involved, we conclude that the S...their terms merely tax stated capital and therefore the franchise tax is not one measured by income so as to come within the definition contained in the Buck Act. We find that analysis of the statutes...direct proportion to changes in gross income or gross receipts as set out in the Buck Act. Article 12.02 states: `(1)(a) Each corporation . . . shall determine the portion of its...

...subsequently had no power to tax any persons residing in that area of the Park. However, in 1940, Congress passed what is commonly called the Buck Act. That Act provides: "No...and 2-1-216 were enacted in 1979, and there was no similar statute prior to that time. The Buck Act was passed in 1940. Consequently, the State acquired taxing jurisdiction over the Montana portion of Yellowstone...in 1940 through the Buck Act. Although it is said that acceptance by the State is technically necessary to render a retrocession of jurisdiction effective, it is universally held that...

...to, the Constitution or laws of the United States. Sollitt was decided in 1934, prior to adoption by the Congress in 1940 of the Buck Act, 4 U.S.C...Pa. 624, 31 A.2d 289 (1943). Section 106 of the Buck Act provides: "(a) No person shall be relieved...Kentucky in accordance with the Kentucky law as to what is an income tax. The grant was given within the definition of the Buck Act, and this was any tax measured by net income, gross income, or...

...generally called an 'occupation tax,' it is our opinion that the tax essentially falls within the definition of 'income tax' in the Buck Act. ... it has specifically so stated, as in the Buck Act. . . .' 376 U.S. at 374, ...Court of Civil Appeals disagreed, as we do, that there had been an abandonment by the United States. But it further held that the Congress, by the Buck Act, had consented to the State taxation. The Court...

...Buck Act (1940) 4 U.S.C.A. §§ 105-110, the various states of the Union had no legal basis for imposing a tax on the activities of a business or...4 U.S.C.A. §§ 105-110 (the Buck Act), the respondents were not obligated to comply with the provisions of ABLA. They were independent prime contractors engaged in performing th...solely on United States military reservations; the amounts to be paid under ABLA were not income taxes or sales or use taxes within the meaning of the Buck Act. The record showed...

...Indiana Cession Act of 1883, as amended in 1901, is, in pertinent part, as follows: "The lands aforesaid, when so acquired, shall be forever exempt fr...consistent with the "Buck Act" and was in full force and operative on income of any person "residing within" a Federal area or "receiving income from transactions occurring or services performed in such area" situated withi...Indiana legislature but rather upon the will of Congress which has been expressed in the "Buck Act." 4 U.S.C.A., Secs. 104-110. p. 612. 3. TAXATION — Cession Act of 1883 — Exemption...

..., the exclusive jurisdiction of Congress, as set forth in Article I, Section 8, Clause 17 of the Constitution of the United States, may be modified by an Act of Congress. The Buck Act is ...determined that the Louisiana Severance Tax was an "income tax" within the meaning of the Buck Act. The trial court further determined that the 1976 amendment to the 1947 Mineral Leasing Act for Acquired...years at issue in these proceedings, is an "income tax" within the meaning of the Buck Act; and (3) whether the 1976 Amendment to the Mineral Leasing Act for Acquired Lands of 1947 is applicable to the...

...Buck Act. 54 Stat. 1060, 4 U.S.C.A. § 105n(1940) . For a discussion of the history of the Hayden-Cartwright Act and the...amendment by the Buck Act see State of Minnesota v. Keeley, 126 F.2d 863 (8th Cir. 1942...subject to State taxation except by virtue of expressed authority conferred upon the State by act of Congress." We also recognize that the United States Supreme...

...Officers' Club at Ft. Knox is an instrumentality of the United States and thus exempt from state taxation under the Buck Act. The Congress of the United States, in the year 1940, passe.... Supp. 35, the Ft. Knox Post Exchange was held to be an instrumentality of the United States within the meaning of the Buck Act, precluding this state from imposing its statutory provisions on...research revealed any case holding an officers' club to be an instrumentality of the United States within the meaning of the Buck Act. Thus we are presented with a federal question of first impression...

...civil process and of criminal process for crimes committed without the area. By Act of Congress of October 9, 1940, 54 Stat. 1059 (commonly known as the Buck Act), reenacted by codificati...public school — Liability of township school district — Public School Code of 1949 — Act of Congress of October 9, 1940, 54 Stat. 1059. 1. Minor children of school...Aspinwall Borough. The well-reasoned and cogent opinions of the learned court below completely and correctly disposed of the plaintiff's contentions. Basically, it is the Buck Act which...

...section 111 was part of the Buck Act and was irrelevant to this case. The Buck Act, enacted in 1940, waived, in part, the United States' right to jurisdictional immunity from state taxation .... 1976). The Public Salary Tax Act of 1939, enacted prior to the Buck Act, however, waived the United States' right to constitutional sovereign immunity from state taxation of federal employees' income. As..., 97 L.Ed. 617 (1953) (determination of what is an income tax under the Buck Act is a question of federal law). Congress, in enacting s...