Title 15 — Commerce and TradeRelease 119-73not60

§383 “net Income Tax” Defined

Title 15 › Chapter 10B— STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE › Subchapter I— NET INCOME TAXES › § 383

Last updated Apr 3, 2026|Official source

Summary

Defines "net income tax" as any tax that is charged on, or calculated from, net income.

Full Legal Text

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

Citation

15 U.S.C. § 383

Title 15 — Commerce and Trade

Last Updated

Apr 3, 2026

Release point: 119-73not60