PUBLIC LAW 94-241—MAR. 24, 1976
90 STAT. 269
the policies embodied in the law and the provisions and purposes of this Covenant. The United States will bear the cost of the work of the Commission. "SECTION 505. The laws of the Trust Territory of the Pacific Islands, of the Mariana Islands District and its local municipalities, and all other Executive and District orders of a local nature applicable to the Northern Mariana Islands on the effective date of this Section and not inconsistent with this Covenant or with those provisions of the Constitution, treaties or laws of the United States applicable to the Northern Mariana Islands will remain in force and effect until and unless altered by the Government of the Northern Mariana Islands. "SECTION 506. (a) Notwithstanding the provisions of Subsection 503(a), upon the effective date of this Section the Northern Mariana Islands will be deemed to be a part of the United States under the Immigration and Nationality Act, as amended for the following pur- 8 USC 1101 note. poses only, and the said Act will apply to the Northern Mariana Islands to the extent indicated in each of the following Subsections of this Section. "(b) With respect to children born abroad to United States citizen or non-citizen national parents permanently residing in the Northern Mariana Islands the provisions of Sections 301 and 308 of the said 8 USC 1401, Act will apply. "(c) With respect to aliens who are 'immediate relatives' (as defined 1408. in Subsection 201(b) of the said Act) of United States citizens who "Immediate relatives." are permanently residing in the Northern Mariana Islands all the 8 USC 1151. provisions of the said Act will apply, commencing when a claim is made to entitlement to 'immediate relative' status. A person who is certified by the Government of the Northern Mariana Islands both to have been a lawful permanent resident of the Northern Mariana Islands and to have had the 'immediate relative' relationship denoted herein on the effective date of this Section will be presumed to have been admitted to the United States for lawful permanent residence as of that date without the requirement of any of the usual procedures set forth in the said Act. For the purpose of the requirements of judicial naturalization, the Northern Mariana Islands will be deemed to constitute a State as defined in Subsection 101(a) paragraph (36) of the said Act. The Courts of record of the Northern Mariana Islands 8 USC 1101 and the District Court for the Northern Mariana Islands will be included among the courts specified in Subsection 310(a) of the said Act and will have jurisdiction to naturalize persons who become 8 USC 1421 eligible under this Section and who reside within their respective jurisdictions. "(d) With respect to persons who will become citizens or nationals of the United States under Article III of this Covenant or under this Section the loss of nationality provisions of the said Act will apply. "ARTICLE
VI
u REVENUE AND TAXATION
601. (a) The income tax laws in force in the United States will come into force in the Northern Mariana Islands as a local territorial income tax on the first day of January following the effective date of this Section, in the same manner as those laws are in force in Guam. "(b) Any indiAddual who is a citizen or a resident of the United States, of Guam, or of the Northern Mariana Islands (including a "SECTION
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