PUBLIC LAW 96-205—MAR.12, 1980 2, 1980 ‘rust Territory of the loyment ceilings imposed upon the Secretary. The preceding insert in lieu thereof ooeenceshall not exempt such Northern MarianaIslands’ citizens so f the Trust Territory “or Governor of the third full fiscalyear following the date of enactment. 473) As part of the administration of taxes required by this subsection, the Secretary or his delegate shall establish, at no costto the Northern Marianas government, a taxpayers information service to provide such information andassistanceto citizens of the Northern Mariana Islands (as so defined) as may be necessary for thefiling of returns and the paymentof such taxes.”’. ritory of the Pacific be,’’: mer” appear and are ‘rritory of the Pacific he case may be,” and am”insert the words a Islands, as the case hereby authorized to or $24,400,000 plus or by reason of ordinary r 1979 price levels as able to the types of Immonwealth of the Ith care services. No erlor pursuant to this >ecretary of Health, +t entitled “An Act to areas of the United rust 18, 1978 (92 Stat. $3,000,000" to “such xceed $3,000,000 for “An Act to authorize United States, and for . 487) is amended by ‘or upon receipt of a ature of the Northern ‘quest from either the e Northern Mariana MarianaIslands,” the of “(d)” the following istration and enforcetary of the Treasury he ‘Secretary’), or his government, may (A) slands (as defined by ommonwealth of the vith the United States (B) use the services of MarianaIslands, upon se of such services. In make every effort to Islands (as so defined) istration and enforce3 delegate under this f law, the Secretary or nt feasible in adminisof the Covenant, to itizens without regard isification laws or any 94 STAT. &7 hired from any other laws affecting Federal or Internal Revenue Service employees and shall remain in effect until the end of the (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 94-241) are covered directly upon collection into the treasury of the Commonwealth of the Northern MarianaIslands. Sec. 205. (a) Except as provided in subsection (c), any person, Taxpavers information service. Taxes. 48 USC 1681 note. 90 Stat. 269. 48 USC 1681 including an individual, trust, estate, partnership, association, com- note. pany, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Is!ands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands in Political Union 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 Common- wealth 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 of section 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, corpo- ration, which is a resident of or which is organized underthe laws of the Commonwealth of the Northern Mariana Islands and whichis 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 September30, 1980, that sections 1, 2, 3, 4, and 5 of chapter 2 of Public Law 1-30 of the Commonwealth of the Northern Mariana Islands or its successor, have been repealed in their entirety, effective December (c) It is the sense of Congress that the term “‘rebate’’ as used in “Rebate.” section 602 of Public Law 94-241 does not permit the abatementof 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 sentence of said 46 USC 1424c. subsection. (b) Any civil action under section 204 of the Omnibus Territories 48 USC 1424c Act of 1977 (91 Stat. 1162) shall be barred unless it is commenced not "later than April 1, 1982.