PUBLIC LAW 96-598—DEC. 24, 1980
94 STAT. 3487
(B) the construction of which was terminated before completion, (3) who brought an action, and obtained a judgment, against the builder who commenced construction of the new residence but failed to complete it, (4) who suspended construction of such residence so that the partially constructed residence could be used as evidence in connection with the prosecution of the builder (without regard to whether it was so used), and (5) who failed to meet the requirements of such section with respect to occupancy of the new principal residence because of such suspension of construction, the Secretary of the Treasury, in the administration of section 1034(c) of the Internal Revenue Code of 1954 (relating to rules for application of section 1034), shall apply paragraph (5) of such section as if "5 years" were substituted for "2 years where it appears in the last sentence of such paragraph. (b) EFFECTIVE DATE.—The provisions of the first section of this Act shall apply with respect to taxable years beginning after December 31, 1976, and before January 1, 1983. SEC. 3. DISCLOSURE OF TAX RETURNS TO STATE AUDIT AGENCIES. (a) GENERAL RULE.—Subsection (d) of section 6103 of the Internal 26 USC 6103. Revenue Code of 1954 (relating to disclosure of return information to State tax officials) is amended to read as follows: "(d) DISCLOSURE TO STATE TAX OFFICIALS.—
"(1) IN GENERAL.—Returns and return information with respect to taxes imposed by chapters 1, 2, 6, 11,12, 21, 23, 24, 31, 32, 44, 51, and 52 and subchapter D of chapter 36 shall be open to inspection by, or disclosure to, any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for the administration of State tax laws for the purpose of, and only to the extent necessary in, the administration of such laws, including any procedures with respect to locating any person who may be entitled to a refund. Such inspection shall be permitted, or such disclosure made, only upon written request by the head of such agency, body, or commission, and only to the representatives of such agency, body, or commission designated in such written request as the individuals who are to inspect or to receive the returns or return information on behalf of such agency, body, or commission. Such representatives shall not include any individual who is the chief executive officer of such State or who is neither an employee or legal representative of such agency, body, or commission nor a person described in subsection (n). However, such return information shall not be disclosed to the extent that the Secretary determines that such disclosure would identify a confidential informant or seriously impair any civil or criminal tax investigation. "(2) DISCLOSURE TO STATE AUDIT AGENCIES.—
"(A) IN GENERAL.—Any returns or return information obtained under paragraph (1) by any State agency, body, or commission may be open to inspection by, or disclosure to, officers and employees of the State audit agency for the purpose of, and only to the extent necessary in, making an audit of the State agency, body, or commission referred to in paragraph (1).
26 USC l 1401, g^^J' gg^J' g^^J' 4001' 40Q1, idsi, 5001^ 570li 448l!