### Question
How is the term tax jurisdiction defined?


### Answer
The term **tax jurisdiction** is defined in *50 U.S.C. § 4001* as the following:

> a State or a political subdivision of a State

#### Citation:
  - *50 U.S.C. § 4001*
  - Heading: **CHAPTER 50-SERVICEMEMBERS CIVIL RELIEF > SUBCHAPTER V-TAXES AND PUBLIC LANDS**

