26 CFR § 301.6363-3 - Transition years.
---
identifier: "/us/cfr/t26/s301.6363-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6363-3 - Transition years."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6363-3"
section_name: "Transition years."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6363-3 Transition years.
The State may by law provide for the transition to or from a qualified tax to the extent necessary to prevent double taxation or other unintended hardships, or to prevent unintended benefits, under State law. Generally, such provisions shall be administered by the State; but, if requested to do so by the Governor of the State, the Secretary or his delegate may in his discretion, agree to administer such provisions either solely or jointly with the State.
[T.D. 7577, 43 FR 59375, Dec. 20, 1978]