### Question
How does THE STATES define taxing jurisdiction?


### Answer
Under *4 U.S.C. § 124*, **taxing jurisdiction** is defined as:

> 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

#### Citation:
  - *4 U.S.C. § 124*
  - Heading: **CHAPTER 4-THE STATES**

