Qualified tax.

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.

Source

26 CFR § 301.6361-4

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Scoping language

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

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