### Question
What is the definition of tax jurisdiction?


### Answer
The definition of **tax jurisdiction** is as follows in *APPENDIX U.S.C. § 571*:

> a State or a political subdivision of a State

#### Citation:
  - *APPENDIX U.S.C. § 571*
  - Heading: **SERVICEMEMBERS CIVIL RELIEF ACT > ACT OCT. 17, 1940, CH. 888, 54 STAT. 1178 > TITLE V-TAXES AND PUBLIC LANDS**

