Title 15 — Commerce and Trade
Chapter 10B — State Taxation of Income from Interstate Commerce
§ 383. “Net income tax” defined
Statutory text
For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 86–272 title I § 103 · 73 Stat. 552
Enacted · 15 U.S.C. § 383
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)
Source evidence
Code source credit
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)Enacted provision · exact public law section
Sec. 103. For purposes of this title, the term “net income tax” means any tax imposed on, or measured by, net income.
1 of 1 references resolved to an enrolled provision