State income tax

(5) Past-due, legally enforceable State income tax obligation For purposes of this subsection, the term “past-due, legally enforceable State income tax obligation” means a debt— (A) (i) which resulted from— (I) a judgment rendered by a court of competent jurisdiction which has determined an amount of State income tax to be due; or (II) a determination after an administrative hearing which has determined an amount of State income tax to be due; and (ii) which is no longer subject to judicial review; or (B) which resulted from a State income tax which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years. For purposes of this paragraph, the term “State income tax” includes any local income tax administered by the chief tax administration agency of the State.

Source

26 USC § 6402(e)(5)


Scoping language

For purposes of this paragraph
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