FEDERAL · 15 U.S.C. · Chapter SUBCHAPTER I—NET INCOME TAXES
Assessment of net income taxes
15 U.S.C. § 382
Title15 — Commerce and Trade
ChapterSUBCHAPTER I—NET INCOME TAXES
This text of 15 U.S.C. § 382 (Assessment of net income taxes) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
15 U.S.C. § 382.
Text
(a)Limitations
No State, or political subdivision thereof, shall have power to assess, after September 14, 1959, any net income tax which was imposed by such State or political subdivision, as the case may be, for any taxable year ending on or before such date, on the income derived within such State by any person from interstate commerce, if the imposition of such tax for a taxable year ending after such date is prohibited by section 381 of this title.
(b)Collections
The provisions of subsection (a) shall not be construed—
(1)to invalidate the collection, on or before September 14, 1959, of any net income tax imposed for a taxable year ending on or before such date, or
(2)to prohibit the collection, after September 14, 1959, of any net income tax which was assessed on or before such d
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Related
State ex rel. Ciba Pharmaceutical Products, Inc. v. State Tax Commission
382 S.W.2d 645 (Supreme Court of Missouri, 1964)
Disney Enters. v. Tax Appeals
888 N.E.2d 1029 (New York Court of Appeals, 2008)
Source Credit
History
(Pub. L. 86–272, title I, §102, Sept. 14, 1959, 73 Stat. 556.)
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Bluebook (online)
15 U.S.C. § 382, Counsel Stack Legal Research, https://law.counselstack.com/usc/15/382.