Treasury Regulations (26 C.F.R.)
26 CFR § 301.6361-4
Definitions.
For purposes of the regulations in this part under subchapter E of chapter 64 of the Internal Revenue Code of 1954, relating to collection and administration of State individual income taxes—
# (a) State agreement.
The term “State agreement” means an agreement between a State and the Federal Government which was entered into pursuant to section 6363 and the regulations thereunder, and which provides for the Federal collection and administration of the qualified tax or taxes of that State.
# (b) Qualified tax.
The term “qualified tax” means a tax which is a “qualified State individual income tax”, as defined in section 6362 (including subsection (f)(1) thereof, which requires that a State agreement be in effect) and the regulations thereunder.
# (c) Chapters and subtitles.
References in regulations in this part under subchapter E to chapters and subtitles are to chapters and subtitles of the Internal Revenue Code of 1954, unless otherwise indicated.
# (d) Subchapter E.
The term “subchapter E” means subchapter E of chapter 64 of the Internal Revenue Code of 1954, relating to collection and administration of State individual income taxes, as amended from time to time.
[T.D. 7577, 43 FR 59365, Dec. 20, 1978]
Source: view the official text
In this part (40 sections)
- 301.6332-3 · The 21-day holding period applicable to property held by…
- 301.6333-1 · Production of books.
- 301.6334-1 · Property exempt from levy.
- 301.6334-2 · Wages, salary, and other income.
- 301.6334-3 · Determination of exempt amount.
- 301.6334-4 · Verified statements.
- 301.6335-1 · Sale of seized property.
- 301.6336-1 · Sale of perishable goods.
- 301.6337-1 · Redemption of property.
- 301.6338-1 · Certificate of sale; deed of real property.
- 301.6339-1 · Legal effect of certificate of sale of personal property…
- 301.6340-1 · Records of sale.
- 301.6341-1 · Expense of levy and sale.
- 301.6342-1 · Application of proceeds of levy.
- 301.6343-1 · Requirement to release levy and notice of release.
- 301.6343-2 · Return of wrongfully levied upon property.
- 301.6343-3 · Return of property in certain cases.
- 301.6361-1 · Collection and administration of qualified taxes.
- 301.6361-2 · Judicial and administrative proceedings; Federal…
- 301.6361-3 · Transfers to States.
- 301.6361-4 · Definitions.
- 301.6361-5 · Effective date of section 6361.
- 301.6362-1 · Types of qualified tax.
- 301.6362-2 · Qualified resident tax based on taxable income.
- 301.6362-3 · Qualified resident tax which is a percentage of Federal…
- 301.6362-4 · Rules for adjustments relating to qualified resident taxes.
- 301.6362-5 · Qualified nonresident tax.
- 301.6362-6 · Requirements relating to residence.
- 301.6362-7 · Additional requirements.
- 301.6363-1 · State agreements.
- 301.6363-2 · Withdrawal from State agreements.
- 301.6363-3 · Transition years.
- 301.6363-4 · Judicial review.
- 301.6365-1 · Definitions.
- 301.6365-2 · Commencement and cessation of applicability of subchapter…
- 301.6401-1 · Amounts treated as overpayments.
- 301.6402-1 · Authority to make credits or refunds.
- 301.6402-2 · Claims for credit or refund.
- 301.6402-3 · Special rules applicable to income tax.
- 301.6402-4 · Payments in excess of amounts shown on return.