Treasury Regulations · 26 CFR
§ 301.6362-1. Types of qualified tax.
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 § 301.6362-1
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
- 220 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 4 regulations; cited by 0
¶(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.
[T.D. 7577, 43 FR 59366, 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 59366)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes
Nearby sections
- § 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
- § 301.6361-3 Transfers to States.
- § 301.6361-4 Definitions.
- § 301.6361-5 Effective date of section 6361.
- § 301.6362-1 Types of qualified tax.
- § 301.6362-2 Qualified resident tax based on taxable income.
- § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
- § 301.6362-4 Rules for adjustments relating to qualified resident taxes.
- § 301.6362-5 Qualified nonresident tax.