Reg. § 301.6362-1 Types of qualified tax.
(a) In general A qualified tax may be either a “qualified resident tax” within the meaning of of this section, or a “qualified nonresident tax” within the meaning of of this section.
(b) Qualified resident tax A tax imposed by a State on the income of individuals, estates, and trusts which are residents of such State within the meaning of section 6362(e) and shall be a “qualified resident tax” if it is either:
(1) A tax based on Federal taxable income which meets the requirements of section 6362 (b), (e), and (f), and of , , and ; or
(2) A tax which is a percentage of the Federal tax and which meets the requirements of section 6362 (c), (e), and (f), and of , , and .
(c) Qualified nonresident tax A tax imposed by a State on the wage and other business income of individuals who are not residents of such State within the meaning of section 6362(e)(1) and shall be a “qualified nonresident tax” if it meets the requirements of section 6362 (d), (e), and (f), and of , , and .
[T.D. 7577, 43 FR 59366, Dec. 20, 1978]