Treasury Regulations (26 C.F.R.)
26 CFR § 301.6362-1
Types of qualified tax.
# (a) In general.
A qualified tax may be either a “qualified resident tax” within the meaning of paragraph (b) of this section, or a “qualified nonresident tax” within the meaning of paragraph (c) of this section.
# (b) Qualified resident tax.
A tax imposed by a State on the income of individuals, estates, and trusts which are residents of such State within the meaning of section 6362(e) and § 301.6362-6 shall be a “qualified resident tax” if it is either:
(1) A tax based on Federal taxable income which meets the requirements of section 6362 (b), (e), and (f), and of §§ 301.6362-2, 301.6362-6, and 301.6362-7; or
(2) A tax which is a percentage of the Federal tax and which meets the requirements of section 6362 (c), (e), and (f), and of §§ 301.6362-3, 301.6362-6, and 301.6362-7.
# (c) Qualified nonresident tax.
A tax imposed by a State on the wage and other business income of individuals who are not residents of such State within the meaning of section 6362(e)(1) and paragraph (b) of § 301.6362-6 shall be a “qualified nonresident tax” if it meets the requirements of section 6362 (d), (e), and (f), and of §§ 301.6362-5, 301.6362-6, and 301.6362-7.
[T.D. 7577, 43 FR 59366, Dec. 20, 1978]
Source: view the official text
In this part (40 sections)
- 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.
- 301.6402-5 · Offset of past-due support against overpayment.
- 301.6402-6 · Offset of past-due, legally enforceable debt against…