26 CFR 301.6361-5 - Effective date of section 6361.

Code of Federal Regulations - Title 26: Internal Revenue

Updated to: December 30, 2005

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TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER F - PROCEDURE AND ADMINISTRATION

PART 301 - PROCEDURE AND ADMINISTRATION

301.6361 - 5 - Effective date of section 6361.

Section 6361 shall take effect on the first January 1 which is more than 1 year after the first date on which at least one State has filed a notice of election with the Secretary or his delegate to enter into a State agreement. For purposes of this section, a notice of election shall be deemed to have been filed by a State only if there is no defect in either the State's notice of election or the State's tax law of which the Secretary notified the Governor pursuant to paragraph (c) of 301.63631, and which has not been retroactively cured under the provisions of such paragraph.

[T.D. 7577, 43 FR 59365, Dec. 20, 1978]