[Code of Federal Regulations]
[Title 32, Volume 1]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 32CFR78.3]

[Page 393]
 
                       TITLE 32--NATIONAL DEFENSE
 
              CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE
 
PART 78--VOLUNTARY STATE TAX WITHHOLDING FROM RETIRED PAY--Table of Contents
 
Sec. 78.3  Definitions.

    (a) Income tax. Any form of tax under a State statute where the 
collection of that tax either imposes on employers generally the duty of 
withholding sums from the compensation of employees and making returns 
of such sums to the State, or grants employers generally the authority 
to withhold sums from the compensation of employees if any employee 
voluntarily elects to have such sum withheld. And, the duty to withhold 
generally is imposed, or the authority to withhold generally is granted, 
with respect to the compensation of employees who are residents of such 
State.
    (b) Member. A person originally appointed or enlisted in, or 
conscripted into, a Uniformed Service who has retired from the regular 
or reserve component of the Uniformed Service concerned.
    (c) Retired pay. Pay and benefits received by a member based on 
conditions of the retirement law, pay grade, years of service, date of 
retirement, transfer to the Fleet Reserve or Fleet Marine Corps Reserve, 
or disability. It also is known as retainer pay.
    (d) State. Any State, the District of Columbia, the Commonwealth of 
Puerto Rico, and any territory or possession of the United States.