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.”