26 C.F.R. § 301.6362-1 Types of qualified tax.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Seizure of Property for Collection of Taxes
§ 301.6362-1 Types of qualified tax.
