---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch10B/schI"
level: "subchapter"
label: "Subchapter I"
heading: "Net Income Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch10B-schI"
sections_count: 4
---

# Subchapter I — Net Income Taxes

Title 15 — Commerce and Trade › Chapter 10B — State Taxation of Income from Interstate Commerce

## Sections

- [§381. Imposition of net income tax](/usc/15/381.md)
- [§382. Assessment of net income taxes](/usc/15/382.md)
- [§383. “Net income tax” defined](/usc/15/383.md)
- [§384. Separability](/usc/15/384.md)