### Question
How does STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE define net income tax?


### Answer
Under *15 U.S.C. § 383*, **net income tax** is defined as:

> any tax imposed on, or measured by, net income

#### Citation:
  - *15 U.S.C. § 383*
  - Heading: **CHAPTER 10B-STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE > SUBCHAPTER I-NET INCOME TAXES**

