26 U.S. Code § 6050E - State and local income tax refunds
Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made.
For purposes of this section, the term “person” means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section.
1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.
1984—Subsec. (b). Pub. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.
Amendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Gross Income v. Not Gross Income : 2008-04-04
- Taxes : 2008-04-04
- Tax Refunds : 2008-04-04
- Refund of Taxes or Duties : 2008-04-04
- State and Local Income Tax Refunds : 2008-04-04
- Gross Income v. Not Gross Income : 2001-02-09
- Tax Refunds : 2001-02-09
- Special Rules For Designated Settlement Funds : 2001-02-09
- Fixed or Determinable Gains, Profits, or Income : 2001-02-09
- State and Local Income Tax Refunds : 2001-02-09
- State and Local Income Tax Refunds : 2000-12-22
- Information at Source : 2000-11-17
- Tax Refunds : 2000-11-17
- Refund of Taxes or Duties : 2000-11-17
- State and Local Income Tax Refunds : 2000-11-17
- Tax Refund : 2000-11-17
- Gross Income v. Not Gross Income : 2000-06-23
- Tax Refunds : 2000-06-23
- Special Rules For Designated Settlement Funds : 2000-06-23
- Fixed or Determinable Gains, Profits, or Income : 2000-06-23
- State and Local Income Tax Refunds : 2000-06-23
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