26 C.F.R. § 31.6361-1
Except as otherwise provided in §§ 301.6361-1 to 301.6385-2 , inclusive, of this chapter (Regulations on Procedure and Administration), the provisions of this part under subtitle F or chapter 24 of the Internal Revenue Code of 1954 relating to the collection and administration of the taxes imposed by chapter 1 of such Code on the incomes of individuals (or relating to civil or criminal sanctions with respect to such collection and administration) shall apply to the collection and administration of qualified State individual income taxes (as defined in section 6362 of such Code and the regulations thereunder) as if such taxes were imposed by chapter 1 of chapter 24.
26 C.F.R. §31.6361-1
86 Stat. 944, 26 U.S.C. 6364 ; and 68A Stat. 917, 26 U.S.C. 7805