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Code of Federal Regulations Title 26. Internal Revenue § 26.301.6362–1 Types of qualified tax

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) In general.A qualified tax may be either a “qualified resident tax” within the meaning of paragraph (b) of this section, or a “qualified nonresident tax” within the meaning of paragraph (c) of this section.

(b) Qualified resident tax.A tax imposed by a State on the income of individuals, estates, and trusts which are residents of such State within the meaning of section 6362(e) and § 301.6362–6 shall be a “qualified resident tax” if it is either:

(1) A tax based on Federal taxable income which meets the requirements of section 6362(b), (e), and (f), and of §§ 301.6362–2, 301.6362–6, and 301.6362–7;  or

(2) A tax which is a percentage of the Federal tax and which meets the requirements of section 6362(c), (e), and (f), and of §§ 301.6362–3, 301.6362–6, and 301.6362–7.

(c) Qualified nonresident tax.A tax imposed by a State on the wage and other business income of individuals who are not residents of such State within the meaning of section 6362(e)(1) and paragraph (b) of § 301.6362–6 shall be a “qualified nonresident tax” if it meets the requirements of section 6362(d), (e), and (f), and of §§ 301.6362–5, 301.6362–6, and 301.6362–7.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.301.6362–1 Types of qualified tax - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-301-6362-1/

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