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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6361-5

Effective date of section 6361.

Official textecfr.govlast amended

Section 6361 shall take effect on the first January 1 which is more than 1 year after the first date on which at least one State has filed a notice of election with the Secretary or his delegate to enter into a State agreement. For purposes of this section, a notice of election shall be deemed to have been filed by a State only if there is no defect in either the State's notice of election or the State's tax law of which the Secretary notified the Governor pursuant to paragraph (c) of § 301.6363-1, and which has not been retroactively cured under the provisions of such paragraph.

[T.D. 7577, 43 FR 59365, Dec. 20, 1978]

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In this part (40 sections)
  1. 301.6333-1 · Production of books.
  2. 301.6334-1 · Property exempt from levy.
  3. 301.6334-2 · Wages, salary, and other income.
  4. 301.6334-3 · Determination of exempt amount.
  5. 301.6334-4 · Verified statements.
  6. 301.6335-1 · Sale of seized property.
  7. 301.6336-1 · Sale of perishable goods.
  8. 301.6337-1 · Redemption of property.
  9. 301.6338-1 · Certificate of sale; deed of real property.
  10. 301.6339-1 · Legal effect of certificate of sale of personal property…
  11. 301.6340-1 · Records of sale.
  12. 301.6341-1 · Expense of levy and sale.
  13. 301.6342-1 · Application of proceeds of levy.
  14. 301.6343-1 · Requirement to release levy and notice of release.
  15. 301.6343-2 · Return of wrongfully levied upon property.
  16. 301.6343-3 · Return of property in certain cases.
  17. 301.6361-1 · Collection and administration of qualified taxes.
  18. 301.6361-2 · Judicial and administrative proceedings; Federal…
  19. 301.6361-3 · Transfers to States.
  20. 301.6361-4 · Definitions.
  21. 301.6361-5 · Effective date of section 6361.
  22. 301.6362-1 · Types of qualified tax.
  23. 301.6362-2 · Qualified resident tax based on taxable income.
  24. 301.6362-3 · Qualified resident tax which is a percentage of Federal…
  25. 301.6362-4 · Rules for adjustments relating to qualified resident taxes.
  26. 301.6362-5 · Qualified nonresident tax.
  27. 301.6362-6 · Requirements relating to residence.
  28. 301.6362-7 · Additional requirements.
  29. 301.6363-1 · State agreements.
  30. 301.6363-2 · Withdrawal from State agreements.
  31. 301.6363-3 · Transition years.
  32. 301.6363-4 · Judicial review.
  33. 301.6365-1 · Definitions.
  34. 301.6365-2 · Commencement and cessation of applicability of subchapter…
  35. 301.6401-1 · Amounts treated as overpayments.
  36. 301.6402-1 · Authority to make credits or refunds.
  37. 301.6402-2 · Claims for credit or refund.
  38. 301.6402-3 · Special rules applicable to income tax.
  39. 301.6402-4 · Payments in excess of amounts shown on return.
  40. 301.6402-5 · Offset of past-due support against overpayment.
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