PUBLIC LAW 9 2 - 5 1 2 - O C T. 20, 1972
[86 S T A T.
local goveriimeiit, and a l l c o m p u t a t i o n s s h a l l, except a s otherwise provided i n r e g u l a t i o n s, be m a d e o n the basis of the r a t i o which the estimated p o p u l a t i o n of such p a i t b e a r s to the p o p u l a t i o n of the e n t i r e t y of such unit. (6) BOUNDARY CHANGES, GOVERNMENTAL REORGANIZATION, E T C. —
If, by reason of b o u n d a r y line c h a n g e s, by reason of States t a t u to r y o r constitutional c h a n g e s, by reason of a n n e x a t i o n s o r other government a l reorganizations, o r by reason of other circumi*. stances, the application of any p r o v i s i o n of t h i s section to u n i t s of r, local government does not c a r r y o u t the purposes of t h i s subtitle, the application of such provisions h a l l b e m a d e, under r e g u l a t i o n s prescribed by the Secretary, i n a m a n n e r which is consistent w i t h such purposes. SEC. 109. DEFINITIONS AND SPECIAL RULES FOR APPLICATION OF ALLOCATION FORMULAS. (a) IN GENERAL.—For purposes of t h i s s u b title — (1) P O P U L A T I O N. — P o p u l a t i o n s h a l l b e determined o n the s a m e basis a s resident p o p u l a t i o n i s determined by the B u r e a u of the • ii ( V n s u s for g e n e r a l statistical purposes. 1
(2)
URBANIZED
POPULATION.—Urbanized
population
means
the p o p u l a t i o n of any ar'ea consisting of a c e n t r a l city or- cities of -I 50,000 o r more i n h a b i t a n t s ( and of the s u r r o u n d i n g dlosely settled teri-itoiy for such city o r cities) which i s t r e a t e d a s a n urban i z e d ar-ea by the B u r e a u of the Census for g e n e r a l statistical purposes. (8) I N C O M E. — I n c o m e means to t a l money income received from all sources, as determined by the B u r e a u of the Census for g e n e r a l s statistical purposes. s (4) PERSONAL I N C O M E. — P e r s o n a l income means the income of i? i n d i v i d u a l s, a s determined by the Department of Commerce for national income accounts purposes. (5)
F^
DATES
FOR DETERMINING
ALLOCATIONS
AND
ENTITLE-
M E N T S. — E x c e p t a s provided i n r e g u l a t i o n s, the determination of allocations and entitlements for any entitlement period s h a l l b e m a d e a s of the first d a y of the t h i r d month i m m e d i a t e l y preceding the b e g i n n i n g of such period. (6)
INTERGOVERNMENTAL
TRANSFERS.—The
intergovernmental
transfers of revenue to any government ar-e the a m o u n t s of revenue received by that government from other g o v e r i i m e n t s a s a s h a r e i n Hnancing ( o r as i*eimbur-sement for) the per-formance of g o v e r n mental functions, as determined by the B u r e a u of the Census for general statistical purposes. (7)
3ii
D A T A U S E D; UNIFORM I T Y OF DATA.— (A) GENERAL RULE. — E x c e p t as provided i n subparagraph
\*
(B), the d a t a used shall be the m o s t recently available d a t a provided by the B u r e a u of the ( V n s u s or- the D e p a i t r n e n t of Commerce, a s the case may be.
•'
(B) U S E OF ESTIMATES, ETC.—Wher-e the Secretary detei--
i Si I. ^ (b)
mines that the d a t a r e f e r r e d to in subparagraph (A) are not c u r r v n t e n o u g h o r ar-e not compr-ehensive e n o u g h to p r o v i d e for equitable allocations, h e may use s u c h a d d i t i o n a l d a t a ( i n c l u d i n g d a t a based on estimates) as may be provided for in regulations. I N C O M E T A X A M O I N T OF STATES. — For - pur[X)ses of t h i s s u b -
title—
'i
(1) IN GENERAL. — The income tax a m o u n t of any State for any entitlement period is the income tax a m o u n t of such State a s determined under paragraph s (-2) and (3). -^ '«nr • n.j
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