2015 US Code
Title 15 - Commerce and Trade (Sections 1 - 8405)
Chapter 10B - State Taxation of Income From Interstate Commerce (Sections 381 - 391)
Subchapter I - Net Income Taxes (Sections 381 - 384)
Sec. 382 - Assessment of net income taxes
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 15 - COMMERCE AND TRADE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 15 - COMMERCE AND TRADE CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER I - NET INCOME TAXES Sec. 382 - Assessment of net income taxes |
| Contains | section 382 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 86-272, title I, §102, Sept. 14, 1959, 73 Stat. 556. |
| Statutes at Large Reference | 73 Stat. 556 |
| Public and Private Law | Public Law 86-272 |
Download PDF
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) CollectionsThe 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 date for a taxable year ending on or before such date.
(Pub. L. 86–272, title I, §102, Sept. 14, 1959, 73 Stat. 556.)
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
