{"identifier":"/us/usc/t15/s382","title":15,"num":"\u00a7\u202f382.","heading":"Assessment of net income taxes","text":"\u00a7\u202f382.\nAssessment of net income taxes\n(a)\nLimitations\nNo State, or political subdivision thereof, shall have power to assess, after\nSeptember 14, 1959\nsection 381 of this title\n(b)\nCollections\nThe provisions of subsection (a) shall not be construed\u2014\n(1) to invalidate the collection, on or before\nSeptember 14, 1959\n(2) to prohibit the collection, after\nSeptember 14, 1959","url":"https://projectusc.org/usc/t15/s382.html","content":[{"t":"sec","id":"/us/usc/t15/s382","children":[{"t":"num","text":"\u00a7\u202f382."},{"t":"heading","text":"Assessment of net income taxes"},{"t":"subsec","id":"/us/usc/t15/s382/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Limitations"},{"t":"content","children":[{"t":"p","text":"No State, or political subdivision thereof, shall have power to assess, after ","children":[{"t":"text","text":"September 14, 1959","tail":", 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 "},{"t":"ref","text":"section 381 of this title","href":"/us/usc/t15/s381","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t15/s382/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Collections"},{"t":"chapeau","text":"The provisions of subsection (a) shall not be construed\u2014"},{"t":"para","id":"/us/usc/t15/s382/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" to invalidate the collection, on or before ","children":[{"t":"text","text":"September 14, 1959","tail":", of any net income tax imposed for a taxable year ending on or before such date, or"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t15/s382/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" to prohibit the collection, after ","children":[{"t":"text","text":"September 14, 1959","tail":", of any net income tax which was assessed on or before such date for a taxable year ending on or before such date."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"}]}]}