26 CFR 31.6361-1
§ 31.6361-1 Collection and administration of qualified State individual income taxes.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6361-1, § 31.6361-1 Collection and administration of qualified State individual income taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113257
- Permanent ID
ys:prov:113257@1- SHA-256
1f598e52ea24023352b8aed5ff5a42ac3ff739d5b0d0306e1da704bc16341977
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 301.6385-2, 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.