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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6361-1

Collection and administration of qualified State individual income taxes.

Official textecfr.govlast amended

Except as otherwise provided in §§ 301.6361-1 to 301.6385-2, inclusive, of this chapter (Regulations on Procedure and Administration), the provisions of this part under subtitle F or chapter 24 of the Internal Revenue Code of 1954 relating to the collection and administration of the taxes imposed by chapter 1 of such Code on the incomes of individuals (or relating to civil or criminal sanctions with respect to such collection and administration) shall apply to the collection and administration of qualified State individual income taxes (as defined in section 6362 of such Code and the regulations thereunder) as if such taxes were imposed by chapter 1 of chapter 24.

(86 Stat. 944, 26 U.S.C. 6364; and 68A Stat. 917, 26 U.S.C. 7805)

[T.D. 7577, 43 FR 59360, Dec. 20, 1978]

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In this part (40 sections)
  1. 31.6091-1 · Place for filing returns.
  2. 31.6101-1 · Period covered by returns.
  3. 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  4. 31.6109-1 · Supplying of identifying numbers.
  5. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  6. 31.6151-1 · Time for paying tax.
  7. 31.6157-1 · Cross reference.
  8. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  9. 31.6205-1 · Adjustments of underpayments.
  10. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  11. 31.6302-0 · Table of contents.
  12. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  13. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  14. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  15. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
  16. 31.6302(b)-1 · (b)-1 Method of collection.
  17. 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
  18. 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
  19. 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
  20. 31.6302(c)-4 · (c)-4 Cross references.
  21. 31.6361-1 · Collection and administration of qualified State individual…
  22. 31.6402(a)-1 · (a)-1 Credits or refunds.
  23. 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
  24. 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
  25. 31.6404(a)-1 · (a)-1 Abatements.
  26. 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…
  27. 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
  28. 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected…
  29. 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
  30. 31.6413(c)-1 · (c)-1 Special refunds.
  31. 31.6414-1 · Credit or refund of income tax withheld from wages.
  32. 31.6652(c)-1 · (c)-1 Failure of employee to report tips for purposes of…
  33. 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
  34. 31.6682-1 · False information with respect to withholding.
  35. 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
  36. 31.6694-2 · Penalties for understatement due to an unreasonable…
  37. 31.6694-3 · Penalty for understatement due to willful, reckless, or…
  38. 31.6694-4 · Extension of period of collection when tax return preparer…
  39. 31.6695-1 · Other assessable penalties with respect to the preparation…
  40. 31.6696-1 · Claims for credit or refund by tax return preparers.
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