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.
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