Abstract A mathematical framework is established for the equations governing inelastic deformation under multi-dimensional stress states and for the associated evolution equations of the internal state variables. The formulation is based on a generalization of the Prandtl-Reuss flow law. In the evolution equations for the inelastic state variables that control plastic flow, it is assumed that part of the rate of change is isotropic and the remaining part varies according to the sign and orientation of the current rate of deformation vector. This leads to a minimum of twelve components of the internal state tensor which represents resistance to inelastic deformation. In this manner, both initial and load history induced plastic anisotropy can be modeled. A specific set of equations for anisotropic plastic flow is developed consistent with the inelastic state variables.