### Question
How is the term State or taxing jurisdiction defined?


### Answer
The term **State or taxing jurisdiction** is defined in *47 U.S.C. § 615a* as the following:

> a State, political subdivision thereof, Indian Tribe, or village or regional corporation serving a region established pursuant to the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.)

#### Citation:
  - *47 U.S.C. § 615a*
  - Heading: **CHAPTER 5-WIRE OR RADIO COMMUNICATION > SUBCHAPTER VI-MISCELLANEOUS PROVISIONS**

