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15 U.S.C. § 382 — Assessment of net income taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Limitations** 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section381&num=0&edition=prelim).
**(b) Collections** 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.
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Source file: Laws/federal/codes/united-states-code/title-15/section-382-assessment-of-net-income-taxes--0ae445b065.md
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Source location: Title 15, Chapter 10B, § 382; chapter-10b-state-taxation-of-income-from-interstate-commerce.md
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**(a) Limitations** 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section381&num=0&edition=prelim).
**(b) Collections** 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Minimum standards** No State, or political subdivision thereof, shall have power to impose, for any taxable year ending after September 14, 1959, a net income tax on the income derived within such State by any person from interstate commerce if the only business activities within such State by or on behalf of such person during such taxable year are either, or both, of the following:
(1) the solicitation of orders by such person, or his representative, in such State for sales of tangible personal property, which orders are sent outside the State for approval or rejection, and, if approved, are filled by shipment or delivery from a point outside the State; and
(2) the solicitation of orders by such person, or his representative, in such State in the name of or for the benefit of a prospective customer of such person, if orders by such customer to such person to enable such customer to fill orders resulting from such solicitation are orders described in paragraph (1).
**(b) Domestic corporations; persons domiciled in or residents of a State** The provisions of subsection (a) shall not apply to the imposition of a net income tax by any State, or political subdivision thereof, with respect to—
(1) any corporation which is incorporated under the laws of such State; or
(2) any individual who, under the laws of such State, is domiciled in, or a resident of, such State.
**(c) Sales or solicitation of orders for sales by independent contractors** For purposes of subsection (a), a person shall not be considered to have engaged in business activities within a State during any taxable year merely by reason of sales in such State, or the solicitation of orders for sales in such State, of tangible personal property on behalf of such person by one or more independent contr
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 381
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Federal law — U.S. Code and appendices · legal_authorities
Page 739
TITLE 15—COMMERCE AND TRADE
§ 431
and the Commonwealth of Puerto Rico, or any political
or taxing subdivision of the foregoing, and for a report
together with their proposals for legislation on or be-
fore June 30, 1965.
§ 382. Assessment of net income taxes
(a) Limitations
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) Collections
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 im-
posed for a taxable year ending on or before
such date, or
(2) to prohibit the collection, after Sep-
tember 14, 1959, of any net income tax which
was assessed on or before such date for a tax-
able year ending on or before such date.
(Pub. L. 86–272, title I, § 102, Sept. 14, 1959, 73
Stat. 556.)
§ 383. ‘‘Net income tax’’ defined
For purposes of this chapter, the term ‘‘net in-
come tax’’ means any tax imposed on, or meas-
ured by, net income.
(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73
Stat. 556.)
§ 384. Separability
If any provision of this chapter or the applica-
tion of such provision to any person or cir-
cumstance is held invalid, the remainder of this
chapter or the application of such provision to
persons or circumstances other than those to
which it is held invalid, shall not be affected
thereby.
(Pub. L. 86–272, title I, § 104, Sept. 14, 1959
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 382
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.