### Question
How does the law define past-due, legally enforceable State income tax obligation?


### Answer
Under *26 U.S.C. § 6402*, **past-due, legally enforceable State income tax obligation** is defined as:

> a debt—


(A)(i) which resulted from—


(I) a judgment rendered by a court of competent jurisdiction which has determined an amount of State income tax to be due

#### Citation:
  - *26 U.S.C. § 6402*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A-Procedure in General**

