Section 6361, added Pub. L. 92-512, title II, Section 202(a), Oct. 20, 1972, 86 Stat. 936; amended Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), title XXI, Section 2116(c), Oct. 4, 1976, 90 Stat. 1834, 1911, set forth general rules regarding collection of State individual income taxes.

Section 6362, added Pub. L. 92-512, title II, Section 202(a), Oct. 20, 1972, 86 Stat. 938; amended Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), title XXI, Section 2116(b), Oct. 4, 1976, 90 Stat. 1834, 1910; Pub. L. 95-473, Section 2(a)(2)(H), Oct. 17, 1978, 92 Stat. 1465; Pub. L. 95-600, title IV, Section 421(e)(8), Nov. 6, 1978, 92 Stat. 2877; Pub. L. 97-248, title II, Section 201(d)(7), formerly Section 201(c)(7), Sept. 3, 1982, 96 Stat. 420, redesignated Pub. L. 97-448, title III, Section 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 97-354, Section 5(a)(41), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 97-424, title V, Section 547(b)(5), Jan. 6, 1983, 96 Stat. 2200; Pub. L. 98-369, div. A, title IV, Sections 412(b)(6), 474(r)(35), title VII, Section 721(x)(5), July 18, 1984, 98 Stat. 792, 845, 972; Pub. L. 99-514, title XIII, Section 1301(j)(8), Oct. 22, 1986, 100 Stat. 2658, related to qualified State individual income taxes.

Section 6363, added Pub. L. 92-512, title II, Section 202(a), Oct. 20, 1972, 86 Stat. 942; amended Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-620, title IV, Section 402(28)(C), Nov. 8, 1984, 98 Stat. 3359, related to State agreements and other procedures.

Section 6364, added Pub. L. 92-512, title II, Section 202(a), Oct. 20, 1972, 86 Stat. 944; amended Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized Secretary to prescribe regulations for this subchapter.

Section 6365, added Pub. L. 92-512, title II, Section 202(a), Oct. 20, 1972, 86 Stat. 944; amended Pub. L. 94-455, title XIX, Section 1906(a)(21), Oct. 4, 1976, 90 Stat. 1826; Pub. L. 97-248, title III, Sections 307(a)(8), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98-67, title I, Section 102(a), Aug. 5, 1983, 97 Stat. 369, set forth definitions and special rules for this subchapter.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.

CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS

Subchapter

Sec.\1\

A.

Procedure in general

6401

B.

Rules of special application

6411

N

Section numbers editorially supplied.

Subchapter A - Procedure in General

Sec.

6401.

Amounts treated as overpayments.

6402.

Authority to make credits or refunds.

6403.

Overpayment of installment.

6404.

Abatements.

6405.

Reports of refunds and credits.

6406.

Prohibition of administrative review of decisions.

6407.

Date of allowance of refund or credit.

6408.

State escheat laws not to apply.

Amendments

1987 - Pub. L. 100-203, title X, Section 10621(b), Dec. 22, 1987, 101 Stat. 1330-452, added item 6408.