Page:United States Statutes at Large Volume 86.djvu/984

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PUBLIC LAW 92-512~OCT. 20, 1972 "(3)

Ante, p. 936.

"(7)

72 Stat. 1650.

,^58 Stat. 722; 76 Stat. 768.

STATE LAWS TAXING INCOME OF INDIVIDUALS CAN ONLY BE

OF CERTAIN KINDS.—The State does not impose any tax on the income of individuals other than— " (A) a qualified resident tax, "^B) a qualified nonresident tax, and " (C) a separate tax on income which is not wage and other business income and which is received or accrued by individuals who are domiciled in the State but who are not residents of the State within the meaning of subsection ^ (e)(1). ^ " (4) TAXABLE YEARS MUST COINCIDE.—The taxable years of individuals under such tax coincide with taxable years for purposes of the taxes imposed by chapter 1. "(5) MARRIED INDIVIDUALS.—A married individual (within the meaninff of section 143)— " (A) who files a joint return for purposes of the taxes imposed by chapter 1 shall not file a separate return for purposes ol such State tax, and " (B) who files a separate return for purposes of the taxes imposed by chapter 1, shall not file a joint return for purposes of such State tax. " (6) No DOUBLE JEOPARDY UNDER STATE LAW.—The laws of such State do not provide criminal or civil sanctions for an act (or omission to act) with respect to a qualified resident tax or qualified nonresident tax other than the criminal or civil sanctions to which ^^ individual is subjected by reason of section 6361.

68A Stat. 3. ^^ "^^ ^* 83 Stat. 677. 26 USC 143.

.

[86 STAT.

f

PARTNERSHIPS, TRUSTS, SUBCHAPTER S CORPORATIONS, AND CONDUIT ENTITIES.—Under the State law the tax treat-

OTHER ment of— " (A) partnerships and partners, " (B) trusts and their beneficiaries, " (C) estates and their beneficiaries, " (D) electing small business corporations (within the meaning of section 1371(a)) and their shareholders, and " (E) any other entity and the individuals having beneficial interests therein, to the extent that such entity is treated as a conduit for purposes of the taxes imposed by chapter 1, shall correspond to the tax treatment provided therefor in the case of the taxes imposed by chapter 1. "(8) MEMBERS OF ARMED FORCES.—The relief provided to any member of the Armed Forces of the United States by section 514 of the Soldiers' and Sailors' Civil Relief Act (50 U.S.C. A p p. gg^ 574) jg j ^ no way diminished. ,,,^^ '.^ir (9) W I T H H O L D I N G O N COMPENSATION OF EMPLOYEES OF RAILROADS, MOTOR CARRIERS, AIRLINES, AND WATER CARRIERS. The r e i s

49 USC* 26a ^' 325a, 922b. ^' 49 USC 1512.

no contravention of the provisions of section 26, 226A, or 324 of ^^^ Interstate Commerce Act or of section 1112 of the Federal Aviation Act of 1958 with respect to the withholding of compensation to which such sections apply for purposes of the nonresident tax. "SEC. 6363. STATE AGREEMENTS; OTHER PROCEDURES. " (a) STATE AGREEMENT.—If a State elects to enter into an agreement with the United States to have its individual income taxes collected and administered as provided in this subchapter, it shall file notice of such election in such manner and with such supporting information as the Secretary or his delegate may prescribe by regulations. The Secretary shall enter into an agreement with such State unless the Secretary notifies the Goyemor of the State within 90 days

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