eo hae we ec a? Pe eeeri ee | PUBLIC LAW 96-205—MAR.12, 1980 Bm ee MN MRRS 94 STAT. 87 employment ceilings imposed upon the Secretary. The preceding sentence shall not exempt such Northern MarianaIslands’ citizens so hired from any other laws affecting Federal or Internal Revenue Service employees and shall remain in effect until the end of the third full fiscal year following the date of enactment. “(3) As part of the administration of taxes required by this subsection, the Secretary or his delegate shall establish, at no cost to the Northern Marianas government, a taxpayers information service to provide such information andassistance to citizens ofthe Northern Taxpayers information service. Mariana Islands (as so defined) as may be necessary for the filing of ' - ies Doteea Tet Sere returns.and the paymentof such taxes.” (b) The Secretary shall take such steps as are necessary to ensure that the proceeds of taxes collected under the provisions of sections 601, 602, 603, and 604 of the Covenant (Public Law 94-2141) are covered directly upon collection into the treasury of the Common- wealth of the Northern Mariana Islands. Sec. 205. (a) Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, com- Taxes. 48 USC 1681 note. 90 Stat, 269. 48 USC 1651 note. pany, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commenwealth of the Northern Mariana Islands in Political Unicn with the United States (Public Law 94-241), shall be exempted from the requirements of such section with respect to income derived from sources within the Commonwealth of the Northern Mariana Islands for taxable years beginning after December 31, 1978, and before January 1, 1981. Nothing in this section shall be construed as relieving such person from the obligation to comply with the requirements ofsection 601 with respect to income derived from sources outside of the Commonwealth of the Northern MarianaIslands. (b) Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, company, or corporation, whichis a resident of or whichis organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands (Public Law . 94-241), shall be exempt from the requirements of such section with respect to income from sources within the Northern Mariana Islands for its taxable year beginning after December 31, 1980, and before January 1, 1982: Provided, That the Secretary receives written notice from the Governor of the Northern Mariana Islands not later than September 30, 1980, that sections 1, 2, 3, 4, and 5 of chapter2 of Public Law 1-30 of the Commonwealth of the Northern MarianaIslands or its successor, have been repealed in their entirety, effective December 1, 1981. (c) It is the sense of Congress that the term “rebate” as used in section 602 of Public Law 94-241 does not permit the abatement of taxes. TITLE II—GUAM Sec. 301. (a) Subsection (c) of section 204 of Public Law 95-134 (91 Stat. 1159, 1162) is amended by deleting the second sentenceof said subsection. (b) Any civil action under section 204 of the Omnibus Territories Act of 1977 (91 Stat. 1162) shall be barred unless it is commenced not later than April 1, 1982. “Rebate.” 48 USC 1424¢. 48 USC 1424c note, &