Title 15 — Commerce and TradeRelease 119-73not60

§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 Apr 3, 2026|Official source

Summary

States and local governments cannot, after September 14, 1959, charge any net income tax on money earned from business across state lines if that tax was for a tax year that ended on or before September 14, 1959 and if section 381 would bar imposing that tax for later years. That rule does not cancel taxes already collected on or before September 14, 1959. And if a tax was officially assessed on or before that date, the government may still collect it afterward.

Full Legal Text

Title 15, §382

Commerce and Trade — Source: USLM XML via OLRC

(a)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)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

Apr 3, 2026

Release point: 119-73not60