---
kind: "section"
citation: "15 U.S.C. § 382"
title: "15"
title_heading: "Commerce and Trade"
number: "382"
heading: "Assessment of net income taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/382"
units:
  - "Chapter 10B — State Taxation of Income from Interstate Commerce"
  - "Subchapter I — Net Income Taxes"
---

# §382. Assessment of net income taxes

- (a) **Limitations—** No [State](/usc/15/15g.md?p=2), or political subdivision thereof, shall have power to assess, after September 14, 1959, any net income tax which was imposed by such [State](/usc/15/15g.md?p=2) 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](/usc/15/15g.md?p=2) by any [person](/usc/15/7a.md?p=6) from interstate commerce, if the imposition of such tax for a taxable year ending after such date is prohibited by [section 381 of this title](/usc/15/381.md).
- (b) **Collections—** The provisions of [subsection (a)](#a) shall not be construed—
  - (1) to invalidate the collection, on or before September 14, 1959, of any net income tax imposed for a taxable year ending on or before such date, or
  - (2) to prohibit the collection, after September 14, 1959, of any net income tax which was assessed on or before such date for a taxable year ending on or before such date.

## Source credit

(Pub. L. 86–272, title I, § 102, Sept. 14, 1959, 73 Stat. 556.)