[Code of Federal Regulations]

[Title 32, Volume 1]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 32CFR78.3]



[Page 455]

 

                       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.