Title 15, Commerce and TradeRelease 119-102
§383 “net Income Tax” Defined
Title 15 › CHAPTER 10B — STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE › SUBCHAPTER I — NET INCOME TAXES › § 383
Summary
Defines "net income tax" as any tax that is charged or figured based on net income.
Full Legal Text
Title 15, §383
Commerce and Trade, Source: USLM XML via OLRC
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Reference
Citations & Metadata
Citation
15 U.S.C. § 383
Title 15, Commerce and Trade
Last Updated
Aug 21, 2026
Release point: 119-102