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.

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