Page:United States Statutes at Large Volume 109 Part 1.djvu/918

 109 STAT. 902 PUBLIC LAW 104-88—DEC. 29, 1995 under subchapter I of chapter 135 or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee's residence. "(2) EMPLOYEE DEFINED.— In this subsection, the term 'employee' has the meaning given such term in section 31132. " (b) SPECIAL RULES. — "(1) CALCULATION OF EARNINGS. —In this subsection, an employee is deemed to have earned more than 50 percent of pay in a State or subdivision of that State in which the time worked by the employee in the State or subdivision is more than 50 percent of the total time worked by the employee while employed during the calendar year. "(2) WATER CARRIERS. — A water carrier providing transportation subject to jurisdiction under subchapter II of chapter 135 shall file income tax information returns and other reports only with— "(A) the State and subdivision of residence of the employee (as shown on the employment records of the carrier); and "(B) the State and subdivision in which the employee earned more than 50 percent of the pay received by the employee from the carrier during the preceding calendar year. "(3) APPLICABILITY TO SAILORS. — This subsection applies to pay of a master, officer, or sailor who is a member of the crew on a vessel engaged in foreign, coastwise, intercoastal, or noncontiguous trade or in the fisheries of the United States. Reports. "(c) FILING OF INFORMATION. — ^A motor and motor private carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee. ''§ 14504. Registration of motor carriers by a State "(a) DEFINITIONS.— In this section, the terms 'standards' and 'amendments to standards' mean the specification of forms and procedures required by regulations of the Secretary to prove the / lawfulness of transportation by motor carrier referred to in section 13501. "(b) GENERAL RULE. —The requirement of a State that a motor carrier, providing transportation subject to jurisdiction under subchapter I of chapter 135 and providing transportation in that State, must register with the State is not an unreasonable burden on transportation referred to in section 13501 when the State registration is completed under standards of the Secretary under subsection (c). When a State registration requirement imposes obligations in excess of the standards of the Secretary, the part in excess is an unreasonable burden. "(c) SINGLE STATE REGISTRATION SYSTEM.— "(1) IN GENERAL. — The Secretary shall maintain standards for implementing a system under which— "(A) a motor carrier is required to register annually with only one State by providing evidence of its Federal registration under chapter 139;

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