PART 302-17—TAXES ON RELOCATION EXPENSES
Subparts
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A
Subpart A—General Rules Sections 302-17.1–302-17.5 -
B
Subpart B—The Withholding Tax Allowance (WTA) Sections 302-17.20–302-17.22 -
C
Subpart C—The Relocation Income Tax Allowance (RITA) Sections 302-17.30–302-17.31 -
D
Subpart D—The Combined Marginal Tax Rate (CMTR) Sections 302-17.40–302-17.44 -
E
Subpart E—Special Procedure If a State Treats an Expense as Taxable Even Though It Is Nontaxable Under the Federal Internal Revenue Code (IRC) Section 302-17.45 -
F
Subpart F—The One-Year RITA Process Sections 302-17.50–302-17.53 -
G
Subpart G—The Two-Year RITA Process Sections 302-17.60–302-17.67 -
H
Subpart H—Agency Responsibilities Sections 302-17.100–302-17.101