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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6361 to 6365 Repealed. Pub. L. 101508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388522] us united_states_code code_section 26 INTERNAL REVENUE CODE 64 COLLECTION 6361 to 6365 26 U.S.C. § 6361 to 6365 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6361...6365 data/legal/raw/us/code/title-26/usc26.xml 7f8b4c05e39a069115441ed4f2d12e63766f952f228a2ea11beebfae2539d174 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a027e52978d38aa2afd3c466603f5c3a65ba20b3898b032137496ba895d908c1 2026-07-04 official
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26 U.S.C. § 6361 to 6365 - Repealed. Pub. L. 101508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388522]

Notes

Section 6361, added Pub. L. 92512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 936; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), title XXI, § 2116(c), Oct. 4, 1976, 90 Stat. 1834, 1911, set forth general rules regarding collection of State individual income taxes.

Section 6362, added Pub. L. 92512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 938; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), title XXI, § 2116(b), Oct. 4, 1976, 90 Stat. 1834, 1910; Pub. L. 95473, § 2(a)(2)(H), Oct. 17, 1978, 92 Stat. 1465; Pub. L. 95600, title IV, § 421(e)(8), Nov. 6, 1978, 92 Stat. 2877; Pub. L. 97248, title II, § 201(d)(7), formerly § 201(c)(7), Sept. 3, 1982, 96 Stat. 420, redesignated Pub. L. 97448, title III, § 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 97354, § 5(a)(41), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 97424, title V, § 547(b)(5), Jan. 6, 1983, 96 Stat. 2200; Pub. L. 98369, div. A, title IV, §§ 412(b)(6), 474(r)(35), title VII, § 721(x)(5), July 18, 1984, 98 Stat. 792, 845, 972; Pub. L. 99514, title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2658, related to qualified State individual income taxes.

Section 6363, added Pub. L. 92512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 942; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98620, title IV, § 402(28)(C), Nov. 8, 1984, 98 Stat. 3359, related to State agreements and other procedures.

Section 6364, added Pub. L. 92512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 944; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized Secretary to prescribe regulations for this subchapter.

Section 6365, added Pub. L. 92512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 944; amended Pub. L. 94455, title XIX, § 1906(a)(21), Oct. 4, 1976, 90 Stat. 1826; Pub. L. 97248, title III, §§ 307(a)(8), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 9867, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369, set forth definitions and special rules for this subchapter.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101508, set out as a note under section 45K of this title.