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PUBLIC LAW 92-512-OCT. 20, 1972
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72 Stat. 941: 80 Stat. 1323.
62 Stat. 928.
[86
STAT.
A copy of the petition shall be forthwith transmitted by the clerk of the couit to the Secretary or his delegate. The Secretary or his delegate thereupon shall file in the court the record of the proceedings on which he based his action as provided in section ., 2112 of title 28, United States Code. u^2) JURISDICTION OF COURT; REVIEW.—The court shall have jurisdiction to affirm the action of the Secretary or his delegate or to set it aside in whole or in part and to issue such other orders as may be appropriate with regard to taxable years which include any part of the period of litigation. The judgment of the court shall be subject to review by the Supreme Court of the United States upon certiorari or certification as provided in section 1254 of title 28, United States Code. "(3) STAY OF DECISION.—
69 Stat. 616.
" (A) If judgment on a petition to review a determination under subsection (a) includes a determination that the State has a qualified State individual income tax, then the provisions of this subchapter shall apply on and after the first January 1 which is more than 6 months after the date of the L judgment. " (B) If judgment on a petition to review a determination by the Secretary under subsection (b)(2) includes a determination that the State does not have a qualified State indi... vidual income tax, then the provisions of this subchapter ii' (other than this section) shall not apply on and after the first January 1 which is more than 6 months after the date of the judgment. " (4) PREFERENCE.—Any judicial proceedings under this section ~ shall be entitled to, and, upon request of the Secretary or the State, i shall receive a preference and shall be heard and determined as expeditiously as possible. "SEC. 6364. REGULATIONS. "The Secretary or his delegate shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subchapter. «SEC. 6365. DEFINITIONS AND SPECIAL RULES. " (a) STATE.—For purposes of this subchapter, the term 'State' includes the District of Columbia. " (b) GOVERNOR.—For purposes of this subchapter, the term 'Governor' includes the Commissioner of the District of Columbia. "(c) APPLICATION OF SUBCHAPTER.—Whenever this subchapter begins to apply, or ceases to apply, to any State tax on any January 1— "(1) except as provided in paragraph (2), such change shall apply to taxable years beginning on or after such date, and "(2) for puTposcs of chapter 24, such change shall apply to wages paid on or after such date." (b) CLERICAL AMENDMENT.—The table of subchapters for chapter (>4 of such Code is amended by adding at the end thereof the following: "SUBCHAPTER E. Collection of State individual income taxes." SEC. 203. CONFORMING AMENDMENTS. (a) LARGE REFUNDS.—Section 6405 of the Internal Revenue Code
Ante, p. 657.
Ante, p. 936.
gf 1954 (relating to reports of refunds and credits) is amended by adding at the end thereof the following new subsection: "(e) QUALIFIED STATE INDIVIDUAL INCOME TAXES.—For purposes of this section, a refund or credit made under subchapter E of chapter ^^ (relating to Federal collection of qualified State individual income
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