Mar. 12 INSULAR AREAS OF THE U. &. P.L. 96-205 wealth of the Northern Mariana Islands for taxable years beginning _ tion to comply with the requirements of section 601 with respect to ration, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is (b) Any civil action under section 204 of the OmnibusTerritories Act of 1977 (91 Stat. 1162) shall be barred unless it is commenced not later than April 1, 1982. note. 94 STAT. 87 48 USC 1424c . t ‘ | " § j af t igIO vs 4 i 4] % yn ith f A “4 ? 1 * ee 48 USC 1424c. subsection. toot Stat. 1159, 1162) is amended by deleting the second sentenceofsaid " SEc. 301. (a) Subsection (c) of section 204 of Public Law 95-134 (91 ee TITLE IM—GUAM ' Rebate.” section 602 of Public Law 94-241 does not permit the abatement of . from the Governor of the Northern Mariana Islands not later than September 30, 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2, 3, 4, and 5 of chapter 2 of Public Law 1-30 of the Commonwealth of the Northern Mariana Islands or its eee have been repealed in their entirety, effective December ae a ped, January 1, 1982: Provided, That the Secretary receives written notice oA wayp tidal the Commonwealth of the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 Ra mtsay 4 J subject to the provisions of section 601 of the Covenantto Establish taxes. aah meet ees ee mmtee am £ Yeyee ewer agree‘iapetato, wat: ’ ay trina r income derived from sources outside of the Commonwealth of the Northern Mariana Islands. a, (b) Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, company,or corpo- (c) It is the sense of Congress that the term “rebate’’ as used in ¥, a ee eg Re EL ¢ rh after December 31, 1978, and before January 1, 1981. Nething in this section shall be construed as relieving such person from the obliga- ShASUPSEDEEN t with respect to income derived from sources within the Common- 1 Islands 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 etihel 1F olftesinare aaada i” note. 601, 602, 603, and 604 of the Covenant (Public Law 94-241) are 90 Stat. 269. 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, 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 aREkEY TnHAfpstna%SecGpIRRena , th Taxes, 48 USC 1681 ee mee ee ee returns and the payment of such taxes.”, 0 (b) The Secretary shall take such steps as are necessary to ensure that the proceeds of taxes collected under the provisions of sections Taxpayers inform.ation service. Swed DT He SE “(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 and assistanceto citizens of the Northern Mariana Islands (as so defined) as may be necessary for the filing of d _ third full fiscal year following the date of enactment. | wed HERI)re 44 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