Legislación
US (United States) Code. Title 15. Chapter 10B: State taxation of income from interstate commerce
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15 USC CHAPTER 10B - STATE TAXATION OF INCOME FROM
INTERSTATE COMMERCE 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
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CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
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SUBCHAPTER I - NET INCOME TAXES
Sec.
381. Imposition of net income tax.
(a) Minimum standards.
(b) Domestic corporations; persons domiciled in or
residents of a State.
(c) Sales or solicitation of orders for sales by
independent contractors.
(d) Definitions.
382. Assessment of net income taxes.
(a) Limitations.
(b) Collections.
383. ''Net income tax'' defined.
384. Separability.
SUBCHAPTER II - DISCRIMINATORY TAXES
391. Tax on or with respect to generation or transmission of
electricity.
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15 USC SUBCHAPTER I - NET INCOME TAXES 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
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SUBCHAPTER I - NET INCOME TAXES
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15 USC Sec. 381 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
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Sec. 381. Imposition of net income tax
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(a) Minimum standards
No State, or political subdivision thereof, shall have power to
impose, for any taxable year ending after September 14, 1959, a net
income tax on the income derived within such State by any person
from interstate commerce if the only business activities within
such State by or on behalf of such person during such taxable year
are either, or both, of the following:
(1) the solicitation of orders by such person, or his
representative, in such State for sales of tangible personal
property, which orders are sent outside the State for approval or
rejection, and, if approved, are filled by shipment or delivery
from a point outside the State; and
(2) the solicitation of orders by such person, or his
representative, in such State in the name of or for the benefit
of a prospective customer of such person, if orders by such
customer to such person to enable such customer to fill orders
resulting from such solicitation are orders described in
paragraph (1).
(b) Domestic corporations; persons domiciled in or residents of a
State
The provisions of subsection (a) of this section shall not apply
to the imposition of a net income tax by any State, or political
subdivision thereof, with respect to -
(1) any corporation which is incorporated under the laws of
such State; or
(2) any individual who, under the laws of such State, is
domiciled in, or a resident of, such State.
(c) Sales or solicitation of orders for sales by independent
contractors
For purposes of subsection (a) of this section, a person shall
not be considered to have engaged in business activities within a
State during any taxable year merely by reason of sales in such
State, or the solicitation of orders for sales in such State, of
tangible personal property on behalf of such person by one or more
independent contractors, or by reason of the maintenance, of an
office in such State by one or more independent contractors whose
activities on behalf of such person in such State consist solely of
making sales, or soliciting orders for sales, or tangible personal
property.
(d) Definitions
For purposes of this section -
(1) the term ''independent contractor'' means a commission
agent, broker, or other independent contractor who is engaged in
selling, or soliciting orders for the sale of, tangible personal
property for more than one principal and who holds himself out as
such in the regular course of his business activities; and
(2) the term ''representative'' does not include an independent
contractor.
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(Pub. L. 86-272, title I, Sec. 101, Sept. 14, 1959, 73 Stat. 555.)
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STUDY AND REPORT BY CONGRESSIONAL COMMITTEES OF STATE TAXATION FROM
INTERSTATE COMMERCE
Title II of Pub. L. 86-272, as amended by Pub. L. 87-17, Apr. 7,
1961, 75 Stat. 41; Pub. L. 87-435, Apr. 21, 1962, 76 Stat. 55; Pub.
L. 88-42, June 21, 1963, 77 Stat. 67; Pub. L. 88-286, Mar. 18,
1964, 78 Stat. 166, and repealed by Pub. L. 94-455, title XXI, Sec.
2121(a), Oct. 4, 1976, 90 Stat. 1914, provided for a study by the
Committee on the Judiciary of the House of Representatives and the
Committee on Finance of the United States Senate, acting separately
or jointly, or any duly authorized subcommittee thereof, of all
matters pertaining to the taxation of interstate commerce by the
States, territories, and possessions of the United States, the
District of Columbia, and the Commonwealth of Puerto Rico, or any
political or taxing subdivision of the foregoing, and for a report
together with their proposals for legislation on or before June 30,
1965.
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SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 382 of this title.
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15 USC Sec. 382 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
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Sec. 382. Assessment of net income taxes
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(a) Limitations
No State, or political subdivision thereof, shall have power to
assess, after September 14, 1959, any net income tax which was
imposed by such State or political subdivision, as the case may be,
for any taxable year ending on or before such date, on the income
derived within such State by any person from interstate commerce,
if the imposition of such tax for a taxable year ending after such
date is prohibited by section 381 of this title.
(b) Collections
The provisions of subsection (a) of this section shall not be
construed -
(1) to invalidate the collection, on or before September 14,
1959, of any net income tax imposed for a taxable year ending on
or before such date, or
(2) to prohibit the collection, after September 14, 1959, of
any net income tax which was assessed on or before such date for
a taxable year ending on or before such date.
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(Pub. L. 86-272, title I, Sec. 102, Sept. 14, 1959, 73 Stat. 556.)
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15 USC Sec. 383 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
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Sec. 383. ''Net income tax'' defined
-STATUTE-
For purposes of this chapter, the term ''net income tax'' means
any tax imposed on, or measured by, net income.
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(Pub. L. 86-272, title I, Sec. 103, Sept. 14, 1959, 73 Stat. 556.)
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15 USC Sec. 384 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER I - NET INCOME TAXES
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Sec. 384. Separability
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If any provision of this chapter or the application of such
provision to any person or circumstance is held invalid, the
remainder of this chapter or the application of such provision to
persons or circumstances other than those to which it is held
invalid, shall not be affected thereby.
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(Pub. L. 86-272, title I, Sec. 104, Sept. 14, 1959, 73 Stat. 556.)
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15 USC SUBCHAPTER II - DISCRIMINATORY TAXES 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER II - DISCRIMINATORY TAXES
.
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SUBCHAPTER II - DISCRIMINATORY TAXES
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15 USC Sec. 391 01/06/03
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TITLE 15 - COMMERCE AND TRADE
CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
SUBCHAPTER II - DISCRIMINATORY TAXES
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Sec. 391. Tax on or with respect to generation or transmission of
electricity
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No State, or political subdivision thereof, may impose or assess
a tax on or with respect to the generation or transmission of
electricity which discriminates against out-of-State manufacturers,
producers, wholesalers, retailers, or consumers of that
electricity. For purposes of this section a tax is discriminatory
if it results, either directly or indirectly, in a greater tax
burden on electricity which is generated and transmitted in
interstate commerce than on electricity which is generated and
transmitted in intrastate commerce.
-SOURCE-
(Pub. L. 86-272, title II, Sec. 201, as added Pub. L. 94-455, title
XXI, Sec. 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
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EFFECTIVE DATE
Section 2121(b) of Pub. L. 94-455 provided that: ''The amendment
made by subsection (a) (enacting this section) shall take effect
beginning June 30, 1974.''
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Enviado por: | El remitente no desea revelar su nombre |
Idioma: | inglés |
País: | Estados Unidos |