PUBLIC LAW 95-600—NOV. 6, 1978
92 STAT. 2^541
refunded issue were used to provide a qualified public facility. "(B) QUALIFIED PUBLIC FACILITY DEFINED.—For purposes of subparagraph (A), the term 'qualified public facility' means facilities described in subparagraph (C) or (D) of paragraph (4) which are generally available to the general public." (b) OBLIGATION MAY NOT B E HELD BY SUBSTANTIAL USER.—Para-
26 USC 103.
graph (8) of section 103(b) (as redesignated by subsection (a)) is amended by striking out "and (6)" and inserting in lieu thereof "(6), and (7)". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 103 apply to obligations issued after the date of the enactment of this "ot^. Act. PART II—OTHER TAX-EXEMPT BOND PROVISIONS SEC. 336. DECLARATORY JUDGMENT PROCEDURE FOR JUDICIAL REVIEW OF DETERMINATIONS RELATING TO GOVERNMENTAL OBLIGATIONS.
(a) IN GENERAL.—Part IV of subchapter C of chapter 76 (relating to declaratory judgments) is amended by adding at the end thereof the following new section: "SEC. 7478. DECLARATORY JUDGMENTS RELATING TO STATUS OF CER. TAIN GOVERNMENTAL OBLIGATIONS.
"(a) CREATION OF REMEDY.—In a case of actual controversy involving— "(1) a determination by the Secretary whether prospective obligations are described in section 103(a), or "(2) a failure by the Secretary to make a determination with respect to any matter referred to in paragraph (1), upon the filing of an appropriate pleading, the Tax Court may make a declaration whether such prospective obligations are described in section 103(a). Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
26 USC 7478.
26 USC 103.
"(b) LIMITATIONS.—
"(1) PETITIONER.—A pleading may be filed under this section only by the prospective issuer. "(2) EXHAUSTION OF ADMINISTRATIVE REMEDIES.—The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination with respect to an issue of obligations at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination. "(3) TIME FOR BRINGING ACTION.—If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a)(1) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing. (b) AUTHORITY OF TAX COURT To ASSIGN PROCEEDINGS TO COMMISSIONERS.—
(1) IN GENERAL.—Subsection (c) of section 7456 (relating to commissioners of the Tax Court) is amended by adding at the end thereof the following new sentence: "The chief judge may assign
39-194 O—80—pt. 3
14: QL3
26 USC 7456.
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