PUBLIC LAW 109–432—DEC. 20, 2006
120 STAT. 2971
(5) APPLICABLE LAWS.—For purposes of this subsection, rules similar to the rules of section 6427(j) of the Internal Revenue Code of 1986 shall apply. SEC. 421. REGIONAL INCOME TAX AGENCIES TREATED AS STATES FOR PURPOSES OF CONFIDENTIALITY AND DISCLOSURE REQUIREMENTS.
(a) IN GENERAL.—Paragraph (5) of section 6103(b) is amended to read as follows: ‘‘(5) STATE.— ‘‘(A) IN GENERAL.—The term ‘State’ means— ‘‘(i) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, ‘‘(ii) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any municipality— ‘‘(I) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available), ‘‘(II) which imposes a tax on income or wages, and ‘‘(III) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure, and ‘‘(iii) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any governmental entity— ‘‘(I) which is formed and operated by a qualified group of municipalities, and ‘‘(II) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure. ‘‘(B) REGIONAL INCOME TAX AGENCIES.—For purposes of subparagraph (A)(iii)— ‘‘(i) QUALIFIED GROUP OF MUNICIPALITIES.—The term ‘qualified group of municipalities’ means, with respect to any governmental entity, 2 or more municipalities— ‘‘(I) each of which imposes a tax on income or wages, ‘‘(II) each of which, under the authority of a State statute, administers the laws relating to the imposition of such taxes through such entity, and ‘‘(III) which collectively have a population in excess of 250,000 (as determined under the most recent decennial United States census data available). ‘‘(ii) REFERENCES TO STATE LAW, ETC.—For purposes of applying subparagraph (A)(iii) to the subsections referred to in such subparagraph, any reference in such subsections to State law, proceedings, or tax returns shall be treated as references to the law, proceedings, or tax returns, as the case may be, of the municipalities which form and operate the governmental entity referred to in such subparagraph.
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