26 U.S.C. § 6361 to 6365

Pub. L. 92–512, title II, § 202(a)Oct. 20, 197286 Stat. 936 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Section 6361, added , , ; amended , title XXI, § 2116(c), , , 1911, set forth general rules regarding collection of State individual income taxes.

Pub. L. 92–512, title II, § 202(a)Oct. 20, 197286 Stat. 938 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 95–473, § 2(a)(2)(H)Oct. 17, 197892 Stat. 1465 Pub. L. 95–600, title IV, § 421(e)(8)Nov. 6, 197892 Stat. 2877 Pub. L. 97–248, title II, § 201(d)(7)Sept. 3, 198296 Stat. 420 Pub. L. 97–448, title III, § 306(a)(1)(A)(i)Jan. 12, 198396 Stat. 2400 Pub. L. 97–354, § 5(a)(41)Oct. 19, 198296 Stat. 1696 Pub. L. 97–424, title V, § 547(b)(5)Jan. 6, 198396 Stat. 2200 Pub. L. 98–369, div. A, title IVJuly 18, 198498 Stat. 792 Pub. L. 99–514, title XIII, § 1301(j)(8)Oct. 22, 1986100 Stat. 2658 Section 6362, added , , ; amended , title XXI, § 2116(b), , , 1910; , , ; , , ; , formerly § 201(c)(7), , , redesignated , , ; , , ; , , ; , §§ 412(b)(6), 474(r)(35), title VII, § 721(x)(5), , , 845, 972; , , , related to qualified State individual income taxes.

Pub. L. 92–512, title II, § 202(a)Oct. 20, 197286 Stat. 942 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 98–620, title IV, § 402(28)(C)Nov. 8, 198498 Stat. 3359 Section 6363, added , , ; amended , , ; , , , related to State agreements and other procedures.

Pub. L. 92–512, title II, § 202(a)Oct. 20, 197286 Stat. 944 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Section 6364, added , , ; amended , , , authorized Secretary to prescribe regulations for this subchapter.

Pub. L. 92–512, title II, § 202(a)Oct. 20, 197286 Stat. 944 Pub. L. 94–455, title XIX, § 1906(a)(21)Oct. 4, 197690 Stat. 1826 Pub. L. 97–248, title IIISept. 3, 198296 Stat. 589 Pub. L. 98–67, title I, § 102(a)Aug. 5, 198397 Stat. 369 Section 6365, added , , ; amended , , ; , §§ 307(a)(8), 308(a), , , 591; , , , set forth definitions and special rules for this subchapter.

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 101–508Nov. 5, 1990Nov. 5, 1990section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .