Title 15, Commerce and TradeRelease 119-110

§382 Assessment of Net Income Taxes

Title 15 › CHAPTER 10B — STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE › SUBCHAPTER I — NET INCOME TAXES › § 382

Last updated Sep 22, 2026|Official source

Summary

After September 14, 1959, a State or its local governments may not assess (figure and demand) a net income tax on money people earned from interstate commerce for tax years that ended on or before that date, if section 381 bars imposing that kind of tax for tax years ending after that date. This does not cancel taxes that were collected on or before September 14, 1959. It also does not stop collecting taxes that were already assessed on or before that date for tax years ending on or before that date.

Full Legal Text

Title 15, §382

Commerce and Trade, Source: USLM XML via OLRC

(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) 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.

Reference

Citations & Metadata

Citation

15 U.S.C. § 382

Title 15, Commerce and Trade

Last Updated

Sep 22, 2026

Release point: 119-110