State Agreement [Internal Revenue] Law and Legal Definition
Pursuant to 26 CFR 301.6361-4 (a) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter F Procedure and Administration; Part 301 Procedure and Administration; Collection; Seizure of Property for Collection of Taxes],the term State Agreement means “an agreement between a State and the Federal Government which was entered into pursuant to section 6363 [26 USCS § 6363] and the regulations thereunder, and which provides for the Federal collection and administration of the qualified tax or taxes of that State.”
Legal Definition list
Related Legal Terms
- Absolute Estate
- Acceleration of Estate
- Acceptance of Service Agreement
- Accompanying the Armed Forces outside the United States
- Accompanying the Federal Government Outside the United States
- Account Agreement
- Account Stated
- Accounting Agreement
- Accumulation plan [Internal Revenue]
- Acquisition and Cross-Servicing Agreement
