Treasury Regulations · 26 CFR
§ 1.6361-1. Collection and administration of qualified State individual income taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 1.6361-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1978 by T.D. 7577
- Length
- 110 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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.
[T.D. 7577, 43 FR 59358, Dec. 20, 1978]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7577 (43 FR 59358)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- General Provisions
Nearby sections
- § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
- § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
- § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
- § 1.6302-4 Voluntary payments by electronic funds transfer.
- § 1.6361-1 Collection and administration of qualified State individual income taxes.