[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6361-4]

[Page 318]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
               Seizure of Property for Collection of Taxes
 
Sec. 301.6361-4  Definitions.

    For purposes of the regulations in this part under subchapter E of 
chapter 64 of the Internal Revenue Code of 1954, relating to collection 
and administration of State individual income taxes--
    (a) State agreement. The term ``State agreement'' means an agreement 
between a State and the Federal Government which was entered into 
pursuant to section 6363 and the regulations thereunder, and which 
provides for the Federal collection and administration of the qualified 
tax or taxes of that State.
    (b) Qualified tax. The term ``qualified tax'' means a tax which is a 
``qualified State individual income tax'', as defined in section 6362 
(including subsection (f)(1) thereof, which requires that a State 
agreement be in effect) and the regulations thereunder.
    (c) Chapters and subtitles. References in regulations in this part 
under subchapter E to chapters and subtitles are to chapters and 
subtitles of the Internal Revenue Code of 1954, unless otherwise 
indicated.
    (d) Subchapter E. The term ``subchapter E'' means subchapter E of 
chapter 64 of the Internal Revenue Code of 1954, relating to collection 
and administration of State individual income taxes, as amended from 
time to time.

[T.D. 7577, 43 FR 59365, Dec. 20, 1978]