26 CFR 1.6361-1
§ 1.6361-1 Collection and administration of qualified State individual income taxes.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.6361-1, § 1.6361-1 Collection and administration of qualified State individual income taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112252
- Permanent ID
ys:prov:112252@1- SHA-256
7b6744ade260e7b45d311f8d6715c167103618ac83bb1565ab62469dc1e838e4
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Except as otherwise provided in §§ 301.6361-1 to 301.6365-2, inclusive, of this chapter (Regulations on Procedure and Administration), the provisions of this part under subtitle F 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.