§ 301.6362-1. Types of qualified tax.
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/us/cfr/t26/s§ 301.6362-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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]
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§ 301.6362-1
Types of qualified tax.
Treas. Dec.T.D. 7577
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