[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: 26CFR301.6362-1]

[Page 319]
 
                       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. 301.6362-1  Types of qualified tax.

    (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 Sec. 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 Sec. Sec. 
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 Sec. Sec. 
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 
Sec. 301.6362-6 shall be a ``qualified nonresident tax'' if it meets 
the requirements of section 6362 (d), (e), and (f), and of Sec. Sec. 
301.6362-5, 301.6362-6, and 301.6362-7.

[T.D. 7577, 43 FR 59366, Dec. 20, 1978]