2013 US Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - THE STATES (§§ 101 - 126)
Section 120 - Procedure if no electronic database provided
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES CHAPTER 4 - THE STATES Sec. 120 - Procedure if no electronic database provided |
Contains | section 120 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Added Pub. L. 106-252, §2(a), July 28, 2000, 114 Stat. 628. |
Statutes at Large Reference | 114 Stat. 628 |
Public Law References | Public Law 106-252 |
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(a)
(1) expended reasonable resources to implement and maintain an appropriately detailed electronic database of street address assignments to taxing jurisdictions;
(2) implemented and maintained reasonable internal controls to promptly correct misassignments of street addresses to taxing jurisdictions; and
(3) used all reasonably obtainable and usable data pertaining to municipal annexations, incorporations, reorganizations and any other changes in jurisdictional boundaries that materially affect the accuracy of such database.
(b)
(1) 18 months after the nationwide standard numeric code described in section 119(a) has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or
(2) 6 months after such State or a designated database provider in such State provides such database as prescribed in section 119(a).
(Added Pub. L. 106–252, §2(a), July 28, 2000, 114 Stat. 628.)
EFFECTIVE DATE; APPLICATION OF AMENDMENTSection effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.
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