15 U.S.C. § 382

Assessment of net income taxes

United States · Title 15 — COMMERCE AND TRADE · Status: effective

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Citation: 15 U.S.C. § 382, Assessment of net income taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/440436
Permanent ID: ys:prov:440436@1
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Full text

No State, or political subdivision thereof, shall have power to assess, after September 14, 1959, any net income tax which was imposed by such State or political subdivision, as the case may be, for any taxable year ending on or before such date, on the income derived within such State by any person from interstate commerce, if the imposition of such tax for a taxable year ending after such date is prohibited by section 381 of this title. The provisions of subsection (a) shall not be construed—

Legislative history

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